H89978 H8 Ruling Active

The tariff classification of toothbrushes, combs, toothpaste and bar soap from China.

Issued April 4, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9615.11.3000, 3401.11.5000, 3306.10.0000, 9615.11.1000, 9603.21.0000

Headings: 3306, 9615, 9603, 3401

Product description

The submitted samples are as follows: Item XAPKITA consists of a toothbrush, a plastic comb, a 0.6 oz. tube of spearmint flavored toothpaste and a 0.55 oz. bar of soap. Item XAPKITB consists of a toothbrush, a plastic comb and a 0.6 oz. tube of spearmint flavored toothpaste. After importation, the above items will be sold to distributors. The distributors will combine them with other items such as pillows, towels and blankets, and assemble the components as a complete package. The package will then be sold to hospitals, nursing homes, health care and similar facilities. Although packaged and imported together, Items XAPKITA and XAPKITB are not considered sets. The components of these styles do not meet a particular need or carry out a specific activity. Consequently, each item will be classified separately in its own appropriate heading.

CBP rationale

The applicable subheading for the toothbrushes will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, including dental-plate brushes. The applicable subheading for the combs, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4. The applicable subheading for the combs, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4. The applicable subheading for the toothpaste will be 3306.10.0000, HTS, which provides for preparations for oral or dental hygiene… dentrifices. The applicable subheading for the soap will be 3401.11.5000, HTS, which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: for toilet use (including medical products): other.

Full text

NY H89978 April 4, 2002 CLA-2-96:RR:NC:SP:233 H89978 CATEGORY: Classification TARIFF NO.: 9603.21.0000; 9615.11.1000; 9615.11.3000; 3306.10.0000; 3401.11.5000 Mr. Summy Hsu Continental Agency 535 Brea Canyon Road Walnut, CA 91789 RE: The tariff classification of toothbrushes, combs, toothpaste and bar soap from China. Dear Mr. Hsu: In your letter dated March 27, 2002, on behalf of Amsino International, Inc., you requested a tariff classification ruling. The submitted samples are as follows: Item XAPKITA consists of a toothbrush, a plastic comb, a 0.6 oz. tube of spearmint flavored toothpaste and a 0.55 oz. bar of soap. Item XAPKITB consists of a toothbrush, a plastic comb and a 0.6 oz. tube of spearmint flavored toothpaste. After importation, the above items will be sold to distributors. The distributors will combine them with other items such as pillows, towels and blankets, and assemble the components as a complete package. The package will then be sold to hospitals, nursing homes, health care and similar facilities. Although packaged and imported together, Items XAPKITA and XAPKITB are not considered sets. The components of these styles do not meet a particular need or carry out a specific activity. Consequently, each item will be classified separately in its own appropriate heading. The applicable subheading for the toothbrushes 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 free. The applicable subheading for the combs, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2% ad valorem. The applicable subheading for the combs, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem. The applicable subheading for the toothpaste will be 3306.10.0000, HTS, which provides for preparations for oral or dental hygiene… dentrifices. The rate of duty will be free. The applicable subheading for the soap will be 3401.11.5000, HTS, which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: for toilet use (including medical products): other. The rate of duty will be free. The toothpaste and soap may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 433-3380. 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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