CLA-2-96:OT:RR:NC:N4:415
David Prata
CVS Pharmacy, Inc.
Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of a silicone body scrubber from China.
Dear Mr. Prata:
In your letter dated December 5, 2023, you requested a tariff classification ruling.
Images were submitted in lieu of a sample. We note that you indicate they show a legacy brand, but the product will be physically identical except for the branding.
The product under consideration is described as a “Silicone Body Scrubber,” CVS Pharmacy item number 418165, and will be marketed under the one+other™ brand. It is a brush made wholly of molded silicone plastic, which is circular in shape and features small bristles on the front that are intended to remove dirt and cleanse the skin. On the back is a handle with four finger holes. The brush measures 120 millimeters in diameter. Per your submission, this product is valued over 40 cents each.
We agree with your proposed classification as this would be considered a toilet brush for use on the person and find this brush to be similar to the one ruled upon in New York ruling letter N335487, dated October 10, 2023.
The applicable classification for this “Silicone Body Scrubber,” CVS Pharmacy item number 418165, will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: [o]ther: [v]alued over 40¢ each: [o]ther.” The column one, general rate of duty is 0.3 cents each plus 3.6 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 at https://hts.usitc.gov/current.
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 Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division