875189 87 Ruling Active

The tariff classification of dental floss holders, dental floss, dental mirrors and interdental brushes from Italy.

Issued June 10, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5000, 5402.10.3040, 7009.92.1000, 9603.21.0080

Headings: 9603, 7009, 5402, 3924

Product description

The tariff classification of dental floss holders, dental floss, dental mirrors and interdental brushes from Italy.

CBP rationale

The applicable subheading for the "Floss Fork" will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastic. The applicable subheading for the dental floss will be 5402.10.3040 HTS, which provides for synthetic filament yarn. The applicable subheading for the "Odontological Mirror" will be 7009.92.1000 HTS, which provides for glass mirrors, whether or not framed.

Full text

NY 875189 June 10, 1992 CLA-2-54:S:N:N3H:351 875189 CATEGORY: Classification TARIFF NO.: 3924.90.5000, 5402.10.3040, 7009.92.1000, 9603.21.0080 Mr. Edward J. Murray Paris Presents Inc. 3800 Swanson Ct. Gurnee, IL 60031 RE: The tariff classification of dental floss holders, dental floss, dental mirrors and interdental brushes from Italy. Dear Mr. Murray: In your letter dated June 3, 1992 you requested a tariff classification ruling. You have enclosed four samples of personal dental care products, all of which are presented in blister packs for retail sale directly to the consumer. The first sample is a "Floss Fork," which is a reusable plastic hand-held tool designed to hold dental floss to facil- itate its use in the mouth by the consumer. The second sample is a roll of mint-flavored dental floss in a non-reusable plastic dispenser. You indicate that the floss is made of nylon 138 filament yarn that is of high tenacity and has a twist of 80 turns per meter. The third sample is an "Odontological Mirror," which is a circular glass mirror one inch in diameter, set into a plastic handle seven inches in length. It is designed to be used by the consumer in dental self-examination. The fourth sample, labelled "Interdental Brushes," is a package of ten circular, wire-mounted brushes two and one-half inches in length and approximately one-eighth inch in diameter. The brushes are designed to enable the consumer to clean spaces between teeth or around bridgework or orthodontic appliances. The applicable subheading for the "Floss Fork" will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastic. The rate of duty will be 3.4% ad valorem. The applicable subheading for the dental floss will be 5402.10.3040 HTS, which provides for synthetic filament yarn... not put up for retail sale...; high tenacity yarn of nylon...; single yarn; multifilament. The rate of duty will be 10% ad valorem. The applicable subheading for the "Odontological Mirror" will be 7009.92.1000 HTS, which provides for glass mirrors, whether or not framed...; other; framed; not over 929 cm2 in reflecting area. The rate of duty will be 7.8% ad valorem. The applicable subheading for the "Interdental Brushes" will be 9603.21.0080 HTS, which provides for toothbrushes; other. The rate of duty will be 0.2 cents each plus 3.4% 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

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