CLA-2-83:OT:RR:NC:N1:121
Mr. Mark S. Davies
L G Sourcing, Inc.
P.O. Box 1000
Mailcode 4EIM
Mooresville, North Carolina 28115
RE: The tariff classification of a tissue box cover, a cup dispenser and a covered cotton swab/ball holder from China
Dear Mr. Davies:
In your letter dated May 27, 2009, you requested a tariff classification ruling. The samples you submitted are being returned.
The merchandise under consideration is described as bathroom accessories, namely a tissue box cover, a cup dispenser and a cotton swab/ball holder. Each article is made of cold rolled steel with an oil-rubbed bronze finish. They are part of your “Traditional” style collection, which also includes a wastebasket, lotion/soap dispenser, soap bar holder and toothbrush holder. Additionally, they are part of your overall “Forsyth” bathroom collection, which also includes coordinating lighting fixtures, faucet fixtures, towel bars, towel rings, etc.
The first item under consideration is a tissue box cover that is designed to fit over a square box of tissues. It measures 6 inches high by 5-1/4 inches square and has a circular opening at the top. The next item is a cup dispenser that is designed to rest on a flat surface and hold small paper cups. It measures 4-1/2 inches tall by 2-3/4 inches in diameter and includes an inside spring that raises the cups toward the top of the dispenser. The last item is a cotton swab/ball holder. It is a container with a removable lid designed to rest on a flat surface and store cotton balls and/or cotton swabs. It measures 6 inches tall by 3 inches in diameter.
You have stated in your letter that you believe these items are sanitary ware and should be classified in subheading 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree with your assertion that the cup dispenser and the cotton swab/ball holder are classified as sanitary ware. The tissue box cover, however, is not sanitary ware. Tissue box covers of steel have consistently been classified as household articles in heading 7323.
The applicable subheading for the tissue box cover will be 7323.99.9060, HTSUS , which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the cup dispenser and cotton swab/ball holder will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division