CLA-2-39:OT:RR:NC:N2:222
Francine Ramsey
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a travel denture case with brush and mirror and a pill bottle organizer from Taiwan
Dear Ms. Ramsey:
In your letter received on October 12, 2007 you requested a tariff classification ruling.
The submitted samples are identified as follows:
SKU# 63200 – Travel Denture Case w/Brush. This item is comprised of a molded plastic rectangular case, made of acrylonitrile-butadiene-styrene (ABS) and silicone. The case measures 4-1/2 inches long by 4-3/4 inches wide by 1-3/4 inches high. It includes a mirror that is attached to the inside surface of the lid of the case. The mirror is made of polycarbonate (PC) plastic material.
The case also includes a double sided brush that has a handle that is 2-1/2 inches long and is made of polystyrene (PS). The handle has two indentations on one side, intended to accommodate two fingers, and one indentation on the other side, intended to accommodate a thumb. The bristles on either side of the brush are made of nylon. The entire brush, including the bristles, measures 2-7/8 inches long by 1-1/4 inches wide by 7/8 of an inch high, when lying horizontally.
The case has two compartments. There is a large compartment to hold the dentures and a narrower compartment to hold the brush. The brush compartment can also hold cleaning tablets which are not included and the dentures can be soaked in the case, which is leak-proof and closes by means of a safety lock clip. Written on the outside surface of the lid are the words “Denture Case” and “Easy Brush”.
SKU# 63130 – Pill Bottle Organizer. This space saving organizer is made of polypropylene (PP) and consists of three successive ledges. Each ledge is recessed more than the one before it, in the manner of steps. Therefore, tall bottles placed on one ledge can overlap the next ledge. Each of the three ledges has four indentations to accommodate up to four pill bottles and the entire organizer holds up to twelve pill bottles.
The Pill Bottle Organizer fits most cabinet drawers and is designed to lie horizontally in the drawer. The ledges, or steps, are at a slight tilt, so that the pill bottles lay almost flat on their respective ledges, but not quite. There are four discs attached to the bottom surface of the rectangular base of the organizer, one in each of the four corners, that are made of polyvinyl chloride (PVC) and serve the purpose of keeping the organizer from sliding around in the drawer.
The Travel Denture Case w/Brush is considered to be “goods put up in sets for retail sale”, within the meaning of General Rule of Interpretation (GRI) 3. The case not only stores the dentures and the double sided brush when not in use, but can also be used as the vehicle in which to soak the dentures. The lid of the case also provides a platform for the mirror. Therefore, it is the opinion of this office that the case provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Travel Denture Case w/Brush and the Pill Bottle Organizer will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division