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NY I83517

July 12, 2002

CLA-2-96:RR:NC:SP:233 I83517


TARIFF NO.: 9603.29.8090

Mr. Troy Myers
Limited Brands, Inc.
Four Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of wooden back brush with massager from China.

Dear Mr. Myers:

In your letter dated July 9, 2002, on behalf of Bath and Body Works, Inc., you requested a tariff classification ruling.

The submitted sample is Style number 827, a wooden back brush with massager. It consists of a wooden handle with bristles attached to one side forming a brush, and wooden nubs attached to the other side, forming a massager. A rope cord is looped through a hole at the end of the handle. The overall length of the item is approximately 12". The imported first cost of the item is $1.70.

The wooden bath brush with massager is a composite good whose essential character is not clearly imparted by either the brush or the massager. 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 classification for the brush comes last.

Your sample is being returned as requested.

The applicable subheading for the wooden back brush with massager will be 9603.29.8090, HTS of the United States (HTS), which provides for ...other toilet brushes for use on the person,... 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 646-733-3036.


Robert B. Swierupski

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