United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY NY1181 - NY NY1216 > NY NY1191

Previous Ruling Next Ruling

NY C89087

June 29, 1998

CLA-2-96:RR:NC:SP:233 C89087


TARIFF NO.: 9603.21.0000; 9801.00.1096

Ms. Sandy Balling

PBB Global Logistics

434 Delaware Ave.

Buffalo, NY 14202

RE: The tariff classification of a dental care set from Canada and the U.S.

Dear Ms. Balling:

In your letter dated June 10, 1998, on behalf of Oratek Products, Inc. of Guelph, Ontario, Canada, you requested a tariff classification and country of origin ruling.

The submitted sample, the "Smile Pack", is a dental care set consisting of a flossbrush containing 100 feet of dental floss, a toothbrush, and a small (24g) tube of toothpaste. The items are retail packaged together. The flossbrush is manufactured in Canada. The toothbrush and toothpaste are made in the U.S.

We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this case, the toothbrush is last.

The applicable subheading for the "Smile Pack" dental care set will be 9603.21.0000, HTS, which provides for toothbrushes, including dental-plate brushes. The general rate of duty will be 0.7% ad valorem.

The U.S.-origin items, the toothbrush and the toothpaste, that are repackaged in Canada with the Canadian-origin flossbrush and returned to the U.S. as part of the set are entitled to duty-free entry provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the toothbrush and toothpaste will be 9801.00.1096, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1096 are free of duty.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit in such a manner as to indicate to the ultimate purchaser the English name of the country of origin of the article. Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. §1304.

Section 134.1(d) defines the "ultimate purchaser" generally as the last person in the United States who will receive the article in the form in which it was imported. The country of origin for marking purposes is defined by section 134.1(b), Customs Regulations (19 C.F.R. §134.1(b)), to mean the country of manufacture, production, or growth of any article of foreign origin entering the U.S.

The sample "Smile Pack" dental care set is considered a set and is marked "MADE IN CANADA" on the package. This marking satisfies the marking requirements of 19 U.S.C. §1304 and 19 C.F.R. Part 134.

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.


Previous Ruling Next Ruling

See also: