The tariff classification of a bath brush with pumice stone from China.

NY J88141 August 25, 2003 CLA-2-96:RR:NC:SP:233 J88141 CATEGORY: Classification TARIFF NO.: 9603.29.4090; 9603.29.8090 Ms. Irene Kwok CDP Asia Ltd. C/o Mr. Zakir Ally 12 West 57th Street, 5th Floor New York, NY 10019 RE: The tariff classification of a bath brush with pumice stone from China. Dear Ms. Kwok: In your letter dated August 15, 2003, you requested a tariff classification ruling. The submitted sample, Item Number C-85068, is a combination bath brush and pumice stone which are embedded into opposite sides of a wooden handle measuring approximately 7¼” inches in length. A rope cord is looped through a hole at the end of the handle. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. The bath brush with pumice stone is a composite article with no essential character and will therefore be classified under GRI 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the classification for the body brush occurs last. The applicable subheading for the bath brush with pumice stone, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued not over 40 cents each, Other.” The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the body brush with pumice stone, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40 cents each, 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division