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NY C86843




April 22, 1998

CLA-2-96:RR:NC:SP:233 C86843

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.11.3000; 9603.90.8050

Ms. Barbara Altsheler
EcoMed Inc.
220 W. Champion Street, Suite 260
Bellingham, WA 98225

RE: The tariff classification of the "Mousse Master", the "Ecstatic-Pet" and the "Saucey Sue" from China.

Dear Ms. Altsheler:

In your letter dated April 3, 1998, you requested a tariff classification ruling.

The submitted samples are as follows:

1. Mousse Master: A plastic dispenser with a brush/comb attachment that attaches to any can of hair mousse and allows for hands-free application of the mousse to the hair. It includes a rubber hose that fits over the nozzle of the mousse canister.

2. Ecstatic-Pet: A battery operated vibrating brush with plastic-tipped bristles that dispenses flea powder and/or deodorizing powder to an animal's skin during grooming.

3. Saucey Sue: A plastic brush with plastic bristles and a screw-on cap that attaches to any bottle of barbecue sauce, permitting the direct application of sauces to foods.

The Mousse Master is a composite good whose essential character is not clearly imparted by either the comb or the brush. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the comb comes last.

The applicable subheading for the Mousse Master will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem.

The applicable subheading for the Ecstatic-Pet and Saucey Sue will be 9603.90.8050, HTS, which provides for other brushes. The rate of duty will be 3.4% ad valorem.

The POUCH Thermal Bandage System referred to in your request will be addressed under separate cover.

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.

Sincerely,

Robert B. Swierupski

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