The tariff classification of a foot shaped nailbrush with file from China.

NY G87511 March 7, 2001 CLA-2-96:RR:NC:SP:233 G87511 CATEGORY: Classification TARIFF NO.: 9603.29.4090; 9603.29.8090 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a foot shaped nailbrush with file from China. Dear Mr. Epstein: In your letter dated February 27, 2001, on behalf of Avon Products, Inc., you requested a ruling on tariff classification. The submitted sample, PP 1004345, is referred to as a “Foot Shaped Nail Brush with File,” consisting of an emery board and nailbrush on a plastic foot shaped handle. The implement measures approximately 4 3/8 inches in length with a maximum width of approximately 2 1/8 inches. One end of the handle features an irregular shaped emery board constructed of paper coated with abrasive material, measuring approximately 2 inches by approximately 1¼ inches. The opposite end of the handle incorporates a nylon bristle nailbrush, measuring approximately 1½ inches by approximately 5/8 inch. The brush has four rows of bristle which measure ½ inch in length. Your sample is being retained for official purposes. The above-described item is a composite good whose essential character is not clearly imparted by either the emery board or the nailbrush. General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the Untied 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 classification for the nailbrush occurs last. The applicable subheading for the foot shaped nailbrush with file, if valued not over 40 cents each, will be 9603.29.4090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes and other toilet brushes for use on the person… other. The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the foot shaped nailbrush with file, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes and other toilet brushes for use on the person… 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division