HQ 952433

November 25, 1992

CLA-2 CO:R:C:F 952433 K

CATEGORY: Classification

Tariff No.: 3924.90.5000

Mr. Peter Hoodspith

Coghlan\'s Ltd

121 Irene St.,

Winnipeg, MB,

Canada R3T 4C7

RE: Tariff Classification of a Plastic Soap Container

Dear Sir:

The following is in response to your request of July 17, 1992,

for a ruling concerning the tariff classification of a plastic soap

container; a sample and a catalog were submitted.

FACTS:

The plastic container is referred to as a \"Soap Caddy\". The

sample is in the shape of a box approximately 3 1/2 by 2 3/4

inches and approximately 1 1/2 inches in width. It has a cover at

the top which is tied to the container by rope which permits the

container to be carried around a person\'s neck. The cover is

removable for the placement of a bar of soap. The bottom of the

container has seven 1/4 inch holes which would permit water to drip

out of the container. The plastic container is designed especially

to carry a bar of soap into a bathroom for use in a shower or a

bathtub.

ISSUE:

The issue is whether the merchandise is classifiable as toilet

articles, of plastic, other, subheading 3924.90.5000, Harmonized

Tariff Schedule of the United States (HTSUS).

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI) set forth the

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manner in which merchandise is to be classified under the

Harmonized Tariff Schedule of the United States (HTSUS). GRI 1

requires that classification be determined first according to the

terms of the headings of the tariff and any relative section or

chapter notes and, unless otherwise required, according to the

remaining GRI, taken in order. GRI 3(a) requires, in part, that

\"when by application of Rule 2(b) or for any other reason, goods

are prima facie, classifiable under two or more headings,

classification shall be effected as follows: the heading which

provides the most specific description shall be preferred to

headings providing a more general description\....\" There are

three competing subheadings for the described merchandise and a

discussion follows.

Subheading 3925.90.0000, HTSUS, provides for other builders\'

ware of plastics, not elsewhere specified or included. In

Headquarters Ruling Letter (HRL) 087486, dated November 6, 1990,

we held that soap and lotion dispensers designed for both permanent

and temporary installation on a bath room wall by either screws or

strong adhesives, were classifiable under this subheading rather

than under subheading 3924.90.5000, HTSUS.

Subheading 3923.10.000, HTSUS, provides for articles for the

conveyance or packing of goods, of plastics; stoppers, lids, caps

and other closures, of plastics\...boxes, cases, crates and similar

articles. In HRL 083131, dated September 13, 1989, we held that

a \"surf kit\" designed to be carried on the person by hanging a cord

around the person\'s neck designed to place small items normally

carried in the pocket or in a handbag for the protection from water

and sand, was classifiable under this subheading. However, for

heading 3923, HTSUS, the Explanatory Notes to the Harmonized

Commodity Description and Coding System states that \"\[t\]he heading

excludes, inter alia, household articles such as dustbins, and cups

which are used as tableware or toilet articles and do not have the

character of containers for the packing or conveyance of goods,

whether or not sometimes used for such purposes (heading 39.24),

and containers of heading 42.02.\"

Subheading 3924.90.5000, HTSUS, provides for tableware,

kitchenware, other household articles and toilet articles, of

plastics: other: other.

Webster\'s New World Dictionary, Second College Edition,

defines \"toilet\" as the act or process of dressing; epecif: the

process of washing, grooming, and arranging oneself for the day\'s

activities or for a special occasion.\" \"Toiletry\" is defined as

an \"article or preparation used in making one\'s toilet (as a soap,

lotion, cosmetic, toothpaste, shaving cream, cologne).\" A bar of

soap is a toilet article used by an individual in a shower,

bathtub, or sink. The \"Soap Caddy\" is especially designed to hold

a toilet article, a bar of soap, that is carried into the bathroom

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for washing purposes and it has holes for draining of water.

Accordingly, the \"Soap Caddy\" is a toilet article of plastic and

subheading 3924.90.5000 is more specific than the other two

subheadings discussed above.

HOLDING:

The \"Soap Caddy\" is classifiable as a toilet article of

plastic in subheading 3924.90.5000, HTSUS, dutiable at 3.4 percent

ad valorem.

Sincerely,

John Durant

Director

Commercial Rulings Division