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NY H87491

February 19, 2002

CLA-2-96:RR:NC:SP:233 H87491


TARIFF NO.: 9603.90.8050

Ms. Barbara J. Riley
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a toilet brush with holder from China.

Dear Ms. Riley:

In your letter dated February 11, 2002, you requested a tariff classification ruling.

The submitted sample is a toilet brush with holder. The toilet brush holder is made of plastic. The brush is made of white PVC which will be attached to the lid of the holder, becoming the handle for the brush. The toilet brush and holder are packaged together as a set.

The toilet brush and the holder are mutually complementary and together form a whole not normally offered for sale in separate parts. They constitute a composite good, classifiable according to the component which gives it its essential character. The essential character of the article is imparted by the toilet brush.

Your sample is being returned as requested.

The applicable subheading for the toilet brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes. The rate of duty will be 2.8% 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 646-733-3036.


Robert B. Swierupski

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