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NY N023271

February 25, 2008



TARIFF NO.: 9603.90.8050

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

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

Dear Ms. Ramsey:

In your letter dated February 4, 2008, you requested a tariff classification ruling.

  Style number 63920 is referred to as the “Dolphin Toilet Brush.” This item is composed of a plastic toilet brush and complementary holder. The brush measures 14 7/8 inches high and 3 ¾ inches wide. It has three pieces that can be assembled with screws. The brush will be sold with a plastic holder which is designed to hold the brush upright and to hide the brush bristles. The holder is 4 3/8 inches high and 5 inches wide.

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.

The applicable subheading for the tables will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes: Other: Other, other.” The rate of duty will be 2.8% 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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