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NY 847350

CLA-2-96:S:N:N1:236 847350


TARIFF NO.: 9603.21.0040

Mr. Michael DiPalo
W.R. Filbin and Co. Inc.
1010 Niagara Street
Buffalo, New York 14213

RE: The tariff classification of a "Water Powered Dental System" from Canada.

Dear Mr. DiPalo:

In your letter dated November 17, 1989, on behalf of your client, Aqua Plus Mfg. Ltd, you requested a tariff classification ruling.

The prospective import, the "Water Powered Dental System", consists of 4 toothbrush heads, 4 plastic aqua jets (water picks), a plastic universal handle/hose, plastic faucet attachments, a plastic brush caddy and a plastic wall mount with screws.

The dental care system will be classified as a set under GRI 3(c), i.e., where the essential character between the water picks (HTS 3924.90.5000) and the toothbrushes (9603.21.0040) cannot be established, the product is classified under the heading which occurs last.

The applicable subheading for the dental care set will be 9603.21.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for mechanical toothbrushes. The rate of duty will be 0.2 cent each plus 3.4 percent ad valorem.

Goods classifiable under subheading 9603.21.0040, HTS, which have originated in the territory of Canada, will be entitled to a 0.1 cent each plus 3 percent rate of duty in 1989 and a 0.1 cent each plus 2.7 percent rate of duty in 1990 under the United States - Canada Free Trade Agreement upon compliance with all applicable regulations.

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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