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The tariff classification of a pedicure paddle from China.
Issued October 16, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N040943 (October 16, 2008)
Tariff classification
HTS codes: 9603.29.4090
Headings: 9603
GRI rules applied: GRI 3(c)
Product description
A sample has been submitted for a pedicure implement that has four different pedicure surfaces combined into one tool. One of the surfaces is a brush containing nylon bristles; another surface is a pumice stone. The third surface is a textured metal plate and the final surface is sandpaper glued to a flat surface. All four of these surfaces are the same approximate size. The handle is made of polypropylene. A nylon hang cord is attached to the tool. This item currently has a material cost of less than $0.40 each. Inasmuch as this is a composite article with no essential character, this item shall be classified in accordance with 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.
CBP rationale
The applicable subheading for the pedicure paddle will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes…: Other: valued not over 40 cents each: Other”.
Full text
N040943 October 16, 2008 CLA-2-96:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9603.29.4090 Ms. Sharon Vreeland Schroeder and Tremayne, Inc. 8500 Valcour Avenue Saint Louis, MO 62123 RE: The tariff classification of a pedicure paddle from China. Dear Ms. Vreeland: In your letter dated October 3, 2008 you requested a tariff classification ruling. The sample which you submitted is being retained by this office. A sample has been submitted for a pedicure implement that has four different pedicure surfaces combined into one tool. One of the surfaces is a brush containing nylon bristles; another surface is a pumice stone. The third surface is a textured metal plate and the final surface is sandpaper glued to a flat surface. All four of these surfaces are the same approximate size. The handle is made of polypropylene. A nylon hang cord is attached to the tool. This item currently has a material cost of less than $0.40 each. Inasmuch as this is a composite article with no essential character, this item shall be classified in accordance with 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. The applicable subheading for the pedicure paddle will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes…: Other: valued not over 40 cents each: Other”. The rate of duty will be 0.2¢ each and 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
More rulings on the same tariff codes
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The tariff classification of Bath Sets from China
The tariff classification of a back strap, mirror, bucket and toilet brushes from China
The tariff classification of a toiletry bag and make-up brushes from China
The tariff classification of a mascara brush from Korea.
The tariff classification of a manicure kit and a pedicure kit from China
The tariff classification of articles for hair coloring from China.
The tariff classification of back scrub and a brush from China.
The tariff classification of a "PU Container Gift Set" from China
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