CLA-2-96:RR:NC:SP:233 C87865
Mr. David Bluestein
Drake-Bluestein, Inc.
8541 Thys Court
Sacramento, CA 95828
RE: The tariff classification of a back brush with massager from
China.
Dear Mr. Bluestein:
In your letter dated May 12, 1998, you requested a tariff
classification ruling.
The submitted sample is a bath brush with massager. It
consists of a wooden handle onto which an oval wooden block is
mounted. Polyethylene bristles are attached to a one side of the
block forming a brush, and wooden nubs are attached to the other
side of the block, forming a massager. A polyester hanger cord is
looped through a hole at the end of the handle. The overall length
of the item is approximately 17".
The bath brush with massager is a composite good whose
essential character is not clearly imparted by either the brush or
the massager. General Rule of Interpretation ("GRI") 3(c),
Harmonized Tariff Schedule of the United States (HTS) provides that
such products shall be classified under the heading which occurs
last in numerical order among those which equally merit
consideration. In this case, the brush comes last.
The applicable subheading for the back brush with massager
will be 9603.29.8090, Harmonized Tariff Schedule of the United
States (HTS), which provides for ...other toilet brushes for use on
the person,... other: valued over 40 cents each, other. The rate
of duty will be 0.3 cents each plus 3.6% ad valorem.
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
212-466-5739.
Sincerely,
Robert B. Swierupski, Director
National Commodity Specialist
Division