K87459 K8 Ruling Active

The tariff classification of a Veterinary Disposable Glove Brush from China.

Issued July 1, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.90.8050

Headings: 9603

Product description

The submitted sample is referred to as a Veterinary Disposable Glove Brush, Item #FINGLV-1. The item is a combination glove and brush made of medical grade PVC with a rubber latex pad attached to the to the palm side of the tips of the thumb, index and middle fingers. The pad is molded with fifteen rows of flexible rubber bristles measuring approximately 1/16” in length. The article is designed to brush one’s pet’s teeth thereby keeping gums healthy and preventing tartar build up. It also allows for improved dental care for physically challenged individuals. The essential character of this article is imparted by the rubber bristles.

CBP rationale

The applicable subheading for the Veterinary Disposable Glove Brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes…Other.

Full text

NY K87459 July 1, 2004 CLA-2-96:RR:NC:SP:233 K87459 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Irene Chan A.H. Kelly Int’l. Inc. 813 W. Arbor Vitae St., 2nd Floor Inglewood, CA 90301 RE: The tariff classification of a Veterinary Disposable Glove Brush from China. Dear Ms. Chan: In your letter dated June 22, 2004, you requested a tariff classification ruling. The submitted sample is referred to as a Veterinary Disposable Glove Brush, Item #FINGLV-1. The item is a combination glove and brush made of medical grade PVC with a rubber latex pad attached to the to the palm side of the tips of the thumb, index and middle fingers. The pad is molded with fifteen rows of flexible rubber bristles measuring approximately 1/16” in length. The article is designed to brush one’s pet’s teeth thereby keeping gums healthy and preventing tartar build up. It also allows for improved dental care for physically challenged individuals. The essential character of this article is imparted by the rubber bristles. The applicable subheading for the Veterinary Disposable Glove Brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes…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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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