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NY J86141

June 20, 2003

CLA-2-96:RR:NC:SP:233 J86141


TARIFF NO.: 9603.90.8050

Mr. Pete Mento
Expeditors Tradewin, LLC
1015 third Avenue, 12th Floor
Seattle, WA 98104

RE: The tariff classification of a Mechanical Toilet Bowl Cleaning Brush and Aerosol Toilet Cleaning Disinfectant from China or Mexico.

Dear Mr. Mento:

In your letter dated June 2, 2003, on behalf of Reckitt Benckiser Inc., you requested a tariff classification ruling.

The merchandise to be imported is a mechanical toilet bowl cleaning brush that contains an aerosol cleaning disinfectant. The disinfectant is dispensed by a trigger on the appliance for easy cleaning of the toilet bowl. It is imported with its plastic caddy. Upon importation the aerosol cleaner will be shipped together with (but not inside) the mechanical cleaning brush. It will also be shipped separately as a refill. You have submitted a sample of the brush without the aerosol cleaner and a breakdown of ingredients for the Aerosol Cleaner.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Mechanical Toilet Bowl Cleaning Brush and Aerosol Toilet Cleaning Disinfectant are considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the toilet bowl cleaning brush appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Toilet Bowl Cleaning Brush and Aerosol Toilet Cleaning Disinfectant, when imported together, will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes. The general rate of duty will be 2.8% ad valorem.

We are unable to classify the Aerosol Toilet Cleaning Disinfectant when imported alone. The breakdown of ingredients includes several products that are considered surface-active agents. Please indicate which of these ingredients is the “active” surface-active agent. Also, is the “active” surface-active agent aromatic or modified aromatic? For a tariff definition of the terms “aromatic” and “modified aromatic”, please refer to Section VI, Additional U.S. Notes 2 (a) and (b).

Please provide a sample of the Aerosol Toilet Cleaning Disinfectant, in the form it will be imported in. Also, provide a description of how this product will be sold in the U.S. (i.e. repackaged as a refill, repackaged to be used without the mechanical brush, etc.).

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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