CLA-2-73:RR:NC:MM:113 C88415

Ms. Kristen Gibson

Bath & Body Works

7 Limited Parkway East

Reynoldsburg, OH 43068

RE: The tariff classification of a caddy from China

Dear Ms. Gibson:

In your letter dated May 26, 1998, you requested a tariff classification ruling.

The merchandise is a red shower caddy with a handle made of steel wire coated with polyethylene (item number 11214). It measures 9 inches long by 6 inches wide by 3.5 inches deep. Although you describe the caddy as being used in the shower, in our opinion, it is a multipurpose general household item.

The applicable subheading for the caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), 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.

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 James Smyth at 212-466-

2084.

Sincerely,

Robert B. Swierupski

Director

National Commodity

Specialist Division