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NY N013031

July 16, 2007



TARIFF NO.: 3924.90.5600

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plastic musical toothbrush holder and cup from China

Dear Mr. Crago:

In your letter dated June 18, 2007 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Little Mermaid Talking Toothbrush Holder & Cup, item number A053GA00010. The toothbrush holder and the rinse cup are both made of plastic material and rest on a platform. A vertical plastic section is attached to the platform and is designed with a depiction of the Little Mermaid character that is holding the claw of a smiling lobster character. Under these two characters are the words “Disney’s The Little Mermaid Official Edition.” The cup is designed with a depiction of a smiling fish and the holder is designed with depictions of numerous fish and marine flora.

The toothbrush holder is designed to hold a child’s toothbrush, which is not included in the importation. The holder contains a battery operated musical component with a chip. The musical component accounts for 10 percent of the weight of the entire article. When the child removes his or her toothbrush from the holder, a sound file on the chip is activated and plays continuous music for two minutes, thereby encouraging the child to brush for at least that amount of time. This item does not contain an adhesive backing to attach to a wall. It simply rests on a bathroom countertop. The holder and the cup will be imported packaged for retail sale.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The article can function as a toothbrush holder and cup without the musical component. Therefore, the article as a whole performs an ordinary function that merely incorporates the musical feature. It is therefore the opinion of this office that the essential character of this item is provided by its function as a toothbrush holder and rinse cup.

The applicable subheading for the musical toothbrush holder and cup will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

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