The tariff classification of Dental Cleansing System fromTaiwan

NY 863677 Jun 10 1991 CLA-2-96:S:N:N01:236 863677 CATEGORY: Classification TARIFF NO.: 9603.21.0040 Mr. Bernard P. Braun Package Works, Inc. 17 Overidge Lane Wilton, CT 06897 RE: The tariff classification of Dental Cleansing System from Taiwan Dear Mr. Braun: In your letter dated May 21, 1991 you requested a tariff classification ruling. The prospective import, a Dental Cleansing System consists of a Hand Unit/Shower Adapter made of plastic, four plastic water picks, four tooth brushes, a small plastic bracket, a package of hydro dent wall cleansing pad, and a small amount of tape to be wrapped around the adapter's threading prior to assembly. The bathroom shower head is removed. The Unit/Shower Adapter is threaded onto the shower pipe. Then the shower head is threaded to the adapter. The adapter controls the amounts of water and/or concentrated plaque removing liquid to a replaceable brush or water pick which is used in the mouth to cleanse the teeth. Packages of replacement water picks and toothbrushes will be imported separately. The Dental Cleansing System is considered to be a set for tariff purposes. It is both a mechanical water pick (HTS 3924.90.5000) and a mechanical toothbrush (HTS 9603.21.0040.) This import is classified under the General Rules of Interpretation [G.R.I.3(c)], i.e. in the absence of finding the component which gives the set its essential character, the set will be classified under the heading which occurs last in numerical order among those items which equally merit consideration. Mechanical toothbrushes appears last in numerical order in the tariff. The applicable subheading for the Dental Cleansing System will be 9603.21.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for mechanical toothbrushes. The rate of duty will be 0.2 cent each plus 3.4 percent ad valorem. The applicable HTS subheading for the replacement set of water picks and toothbrushes will be 9603.21.0040, which provides for mechanical toothbrushes. The rate of duty will be 0.2 cent each plus 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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