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NY B89392

October 2, 1997

CLA-2-96:RR:NC:SP:233 B89392


TARIFF NO.: 9603.29.8090

Mr. Tobias Henderson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a nail brush with pumice on a cord from China.

Dear Mr. Henderson:

In your letter dated September 22, 1997, you requested a tariff classification ruling.

The submitted sample is a nail brush with pumice on a cord. The brush and pumice are embedded into opposite sides of an oval piece of wood measuring approximately 4" long. A 14" long piece of textile cord is looped through a hole in one end of the wood and tied at the ends. The item is valued at 55 cents. The sample will be retained for reference.

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. The nail brush/pumice is a composite article with no essential character and will therefore be classified under GRI 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the nail brush classification is last.

The applicable subheading for the nail brush with pumice on a cord will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued over 40 cents each: other. The rate of duty will be 0.3 cents each plus 3.6% 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 Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski

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