L81007 L8 Ruling Active

The tariff classification of a denture toothbrush from China.

Issued December 14, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.21.0000

Headings: 9603

Product description

The merchandise to be imported is a denture toothbrush, #28140, made of a polystyrene handle with rubber grips and stiff nylon bristles. The toothbrush, which measures approximately 6¼” l x 1½”w, features a dual head which includes a straight brush to help polish and an angled brush to reach hard to clean areas. You have submitted photographs of the item with your request.

CBP rationale

The applicable subheading for the denture toothbrush will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toothbrushes, including dental plate brushes.

Full text

NY L81007 December 14, 2004 CLA-2-96:RR:NC:SP:233 L81007 CATEGORY: Classification TARIFF NO.: 9603.21.0000 Ms. Francine Marcoux Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a denture toothbrush from China. Dear Ms. Marcoux: In your letter dated November 19, 2004, you requested a tariff classification ruling. The merchandise to be imported is a denture toothbrush, #28140, made of a polystyrene handle with rubber grips and stiff nylon bristles. The toothbrush, which measures approximately 6¼” l x 1½”w, features a dual head which includes a straight brush to help polish and an angled brush to reach hard to clean areas. You have submitted photographs of the item with your request. The applicable subheading for the denture toothbrush 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. 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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