The tariff classification of a scrubbing mitt from Germany.

NY G89709 April 27, 2001 CLA-2-96:RR:NC:SP:233 G89709 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Stacey Singer Epona Ltd. POB 271 Fairfax, CA 94978 RE: The tariff classification of a scrubbing mitt from Germany. Dear Ms. Singer: In your letter dated April 19, 2001, you requested a ruling on tariff classification. The submitted sample is a device for scrubbing horses and other animals. The article, which measures approximately 9 inches long by 4 ¾ inches wide, is shaped in the form of a mitten or mitt and is constructed of 50% polyester and 50% polyethylene. The exterior of the mitt is covered with flexible bristles. The essential character of this article is imparted by the bristles. The applicable subheading for the scrubbing mitt will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brushes…other: other: other. The rate of duty will be 2.8% 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