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NY 872998

April 24, 1992

CLA-2-39:S:N:N3G:343 872998


TARIFF NO.: 3924.90.5000

Mr. Emory E. Mann
E. & J. Enterprises, Inc.
10437 West Campbell Avenue
Phoenix, Arizona 85039

RE: The tariff classification of a floss dispenser from Hong Kong.

Dear Mr. Mann:

In your letter dated March 19, 1992, you requested a tariff classification ruling.

The sample, which accompanied your letter, is a plastic clock-like shaped dental floss dispenser, identified as "Flossy the Animated Dental Floss Dispenser." It measures approximately 3.75 inches by 3 inches at its maximum dimensions. It displays the wide open-mouthed face of "Flossy" with floss in hands. The face portion of the dispenser is covered with a transparent plastic cover. The dispenser holds 100 yards of dental floss. Withdrawing the floss from the dispenser on the right side just above the teeth, activates flossy's hands to move quickly in a flossing action. A safety floss cutter is located at each side of the base and below the face portion is the word "floss" in raised letters. The essential character of the product is the plastic dispenser.

The applicable subheading for the floss dispenser will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides other household articles of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

You have informed us that American made dental floss is exported in 100 yard rolls to Hong Kong, placed in a dispenser, packaged and shipped to the United States.

The processing operation performed abroad does not destroy the identity of the floss or create a new or commercially different article. The floss that is returned is the same as that which was exported to Hong Kong. The foreign processing may be considered an alteration as the term is used in subheading 9802.00.50, HTSUS. The returned floss packaged in dispensers is eligible for the partial duty exemption provided for in that tariff provision, upon compliance with section 10.8, Customs Regulations (19 CFR 10.8).

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs Officer handling the transaction.


Jean F. Maguire
Area Director

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