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February 16, 1999

CLA-2-96:RR:NC:SP:233 D88047


TARIFF NO.: 9603.29.4090; 9603.29.8090

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a bath brush with pumice stone from China.

Dear Mr. Epstein:

In your letter dated February 9, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample is a plastic bath brush with pumice stone measuring approximately 6-1/4 inches in length. The head of the brush features six rows of bristles on one side, a pumice stone block for smoothing rough areas of the skin is located on the other side.

Your sample is being returned as requested.

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. The bath brush with pumice stone 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 bath brush classification is last.

The applicable subheading for the bath brush with pumice stone, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other toilet brushes for use on the person, valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem. If valued over 40 cents each, the applicable subheading will be 9603.29.8090, HTS, which provides for other toilet brushes for use on the person, valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6 percent 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 212-637-7061.


Robert B. Swierupski

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