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NY M82354

April 17, 2006

CLA-2-96:RR:NC:SP:233 M82354


TARIFF NO.: 9603.21.0000

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a Pocket Dentist from China.

Dear Ms. De Silva:

In your letter dated April 6, 2006, you requested a tariff classification ruling.

The submitted sample is identified as a Pocket Dentist, reference PP351763. The item is described as a pocket-sized dental tool intended for personal use. The unit measures approximately 2 ¼” inches in length by ½ inch in width by 3/8 inches in thickness and features stainless steel tools encased in a plastic housing. The dental tool includes:

A full sized fold out inter-dental pick that removes plaque and other items from between the teeth A full sized fold out scaler that scales away plaque and tarter from the surface of teeth A fold out plastic tongue scraper attached to a metal arm that scrapes the tongue to remove bacteria A magnifying mirror imbedded on the side of the plastic housing to closely view the teeth A removable soft pick made of plastic
A removable inter-dental brush

Both the removable soft pick and brush fit in slots on the underside of the tool. Your sample is being returned as requested.

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. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. 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 Pocket Dentist consists of an inter-dental pick, scaler, tongue scraper, mirror, soft pick and inter-dental brush. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The provision that covers the inter-dental brush appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Pocket Dentist will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toothbrushes, including dental-plate brushes.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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