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882860 88 Ruling Active

The tariff classification of a dental flosser from China.

Issued March 15, 1993 by U.S. Customs and Border Protection.

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88 882860 (March 15, 1993)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The tariff classification of a dental flosser from China.

CBP rationale

The applicable subheading for the dental floss will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics: other: other.

Full text

NY 882860 March 15,1993 CLA-2-39:S:N:N6:343 882860 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Li Chen President Bridgestone Development International 2750 Wallingford Drive, #1429 Houston, TX 77042 RE: The tariff classification of a dental flosser from China. Dear Mr. Chen: In your letter dated February 15, 1993, you requested a tariff classification ruling. The sample, which accompanied your letter, is a dental flosser. The product, which consists of thirty five yards of floss in a plastic holder, measures approximately six and a half inches long. The floss is contained in the plastic housing. The floss, when in use, is positioned firmly between two plastic prongs eliminating the necessity to hold the floss with the fingers. When flossing is completed, fresh floss is pulled through and positioned between the prongs. The applicable subheading for the dental floss will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics: other: other. The rate of duty will be 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

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