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The tariff classification of a toilet brush with holder from China.
Issued February 19, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H87491 (February 19, 2002)
Tariff classification
HTS codes: 9603.90.8050
Headings: 9603
Product description
The submitted sample is a toilet brush with holder. The toilet brush holder is made of plastic. The brush is made of white PVC which will be attached to the lid of the holder, becoming the handle for the brush. The toilet brush and holder are packaged together as a set. The toilet brush and the holder are mutually complementary and together form a whole not normally offered for sale in separate parts. They constitute a composite good, classifiable according to the component which gives it its essential character. The essential character of the article is imparted by the toilet brush. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the toilet brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes.
Full text
NY H87491 February 19, 2002 CLA-2-96:RR:NC:SP:233 H87491 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Barbara J. Riley Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a toilet brush with holder from China. Dear Ms. Riley: In your letter dated February 11, 2002, you requested a tariff classification ruling. The submitted sample is a toilet brush with holder. The toilet brush holder is made of plastic. The brush is made of white PVC which will be attached to the lid of the holder, becoming the handle for the brush. The toilet brush and holder are packaged together as a set. The toilet brush and the holder are mutually complementary and together form a whole not normally offered for sale in separate parts. They constitute a composite good, classifiable according to the component which gives it its essential character. The essential character of the article is imparted by the toilet brush. Your sample is being returned as requested. The applicable subheading for the toilet brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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