The tariff classification of a toothbrush set from China and the U.S..

NY C82340 December 19, 1997 CLA-2-96:RR:NC:SP:233 C82340 CATEGORY: Classification TARIFF NO.: 9603.21.0000; 9801.00.1096 Mr. Mark Laumann Fritz Companies, Inc. 3109 Neil Armstrong Boulevard Eagan, MN 55121 RE: The tariff classification of a toothbrush set from China and the U.S.. Dear Mr. Laumann: In your letter dated November 24, 1997, on behalf of Tsumura International, Inc., you requested a tariff classification ruling. The submitted sample is a child's "Kid Care" toothbrush set. It consists of a plastic toothbrush holder, two toothbrushes and a plastic cup packaged together for retail sale. The components are decorated with "Barney" characters. The toothbrush holder is designed for permanent installation on a wall by means of adhesive tape. The holder and cup are made in China and the toothbrushes are made in the United States and sent to China as an assist. The components are assembled together in China. Classification is based upon the General Rules of Interpretation. The "Kid Care" toothbrush set is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The essential character of the toothbrush set is imparted by the toothbrushes. The applicable subheading for the toothbrush set will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, including dental-plate brushes. The rate of duty will be 0.1 cents each plus 1.4% ad valorem. The rate of duty for 1998 will be 0.7% ad valorem. . The U.S. made toothbrushes are eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. 10.1 are satisfied. The applicable subheading for the toothbrushes will be 9801.00.1096, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1096 are free of duty. 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