CLA-2-39:OT:RR:NC:N4:422
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a plastic tumbler, pitcher, bedpan, emesis basin, urinal, tray, and wash basin from China
Dear Mr. Crago-Edwards:
In your letter dated October 4, 2010, you requested a tariff classification ruling.
The submitted sample is identified as a Male Hospital Admission Kit, Item Number A058MA00014. This item is comprised of seven articles, all made of 100% plastic, as follows: a tumbler (2.75” in diameter by 3.5” in height), a lidded pitcher (4.75” in diameter by 6” in height), a personal bedpan (15” in length by 11” in width), an emesis basin (9.75” in length by 4” in width by 2” in height), a personal male lidded urinal (3.5” in diameter by 9” in height), a tray (8.5” in length by 5.5” in width) and a wash basin (13” in length by 10” in width by 5” in height). All articles are blue in color except the lidded urinal and the lid of the pitcher, which are clear. The pitcher itself is also blue in color.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). The various articles of this item meet different needs and are used to carry out different activities. Consequently, all articles of this item must be classified separately.
The applicable subheading for the wash basin will be 3922.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for baths, shower baths, sinks, washbasins…of plastics: baths, shower baths, sinks and washbasins. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for the tray will be 3924.10.3000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: trays. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the tumbler and the pitcher will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the personal bedpan, the emesis basin and the personal male urinal will be 3924.90.5600, HTSUS, which provides for toilet articles, of plastics: 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