CBP Ruling N040943 — The tariff classification of a pedicure paddle from China.

Tariff classification

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

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