CLA-2-96:S:N:N8:344 899835
Mr. Frederick L. Ikenson
Frederick L. Ikenson, P.C.
1621 New Hampshire Avenue, N.W.
Washington, DC 20009
RE: The tariff classification of a pet grooming device from China.
Dear Mr. Ikenson:
In your letter dated July 5, 1994, on behalf of Project
Strategies Corporation ("PSC"), Deerfield Beach, Florida, you
requested a tariff classification ruling.
The submitted sample, known as the PUREBRED Pet Grooming Mitt,
is a device for grooming dogs, cats, horses and other pets. The
article, which measures approximately 25 cm by 11 cm and
approximately 19 cm across the thumb portion, is shaped in the form
of a "mitten" or "mitt" and is constructed of woven fabric
consisting of 100 percent cotton, with a bias binding of 100
percent cotton sewn around the opening. Two pieces of fabric-
backed, polyvinyl chloride ("PVC") are cut and sewn to the back of
the mitt and strap. The strap/closure employs two pieces of
nylon/vinyl hook/loop material.
The functional grooming pad or "brush" consists of 100 percent
natural rubber. The grooming pad is molded with seven rows of
7 cm flexible rubber bristles and is adhered to the mitt component
(after construction) using 100 percent natural rubber in a cream
form. The essential character of this article is imparted by the
rubber "brush."
The applicable subheading for the PUREBRED Pet Grooming Mitt
will be 9603.90.8050, Harmonized Tariff Schedule of the United
States (HTS), which provides for Brushes...Other: Other: Other.
The rate of duty will be 5.6% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport