CLA-2-44:RR:NC:2:230 J85790

Ms. Fran Ris
Phoenix International
145-30 156th Street
Jamaica, NY 11434

RE: The tariff classification of artists’ and cosmetic brush handles of wood from Italy

Dear Ms. Ris:

In your letter which was received in our office on June 13, 2003, you requested a tariff classification ruling. The ruling was requested on behalf of your customer, RAL Industries Inc.

The products to be classified are artists’ and cosmetic brush handles in various sizes. Representative samples were submitted.

The artists’ brush handles are labeled item numbers IACQ0152, IACQ0155 and IACQ0159. They are made of birch wood and measure 6” long and 2 mm to 4 mm in diameter. The handles are slightly tapered rods shaped with a gradual bulging contour.

The cosmetic brush handles are labeled item numbers ICOS0161, ICOS0162, ICOS0163, ICOS0164 and ICOS0165. They are made of birch wood and consist of tapered rods shaped with a bulge near one end. The cosmetic brush handles range in length from 3-1/2” to 4-1/2” and in diameter from 2 mm to 13 mm.

The applicable subheading for the wood artists’ and cosmetic brush handles described above will be 4417.00.8010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tools, tool bodies, tool handles, broom or brush bodies and handles, of wood: other tool handles. The rate of duty will be 5.1 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division