CLA-2-96:RR:NC:SP:233 K83875

Ms. Irene Kwok
CGroup US Inc.
c/o Mr. Zakir Ally
12 W. 57th Street, 5th Floor
New York, NY 10019

RE: The tariff classification of a wooden back brush from China.

Dear Ms. Kwok:

In your letter dated February 27, 2004, you requested a tariff classification ruling.

The submitted sample is a wooden back brush, ORI1904-501B. The brush has nylon bristles and measures approximately 9 inches in length by 1½ inches across. The end of the handle of the brush is flat which allows the brush to stand upright.

The applicable subheading for the wooden back brush, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person…Other: Valued not over 40 cents each, Other.” The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the wooden back brush, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person… Other: Valued not over 40 cents each, Other.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division