The tariff classification of toothbrush sets from China.
Issued December 30, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9603.21.0000
Headings: 9603
Product description
The Splendid Smile Set is a series of children’s tooth care sets with seven variations each based on a cartoon character: Item number CCR10125 “Cars” Item number CSG20026 “Spiderman” Item number C40157 “Sponge Bob” Item number CDE10193 “Dora” Item number CPC10133 “Princess” Item number CFR10062 “Tinkerbell” Item number CPC10144 “Princess” A sample has been submitted for CPC10144 Princess Set. Each smile set consists of 2 toothbrushes, a cup holder and a plastic toy. Each Splendid Smile set is packaged together for retail sale with the toothbrush imparting the essential character. A set of stickers is included with each set featuring the likenesses of the relevant cartoon character.
CBP rationale
The applicable subheading for the toothbrush sets will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Toothbrushes, including dental-plate brushes".
Full text
N047570 December 30, 2008 CLA-2-96:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9603.21.0000 Ms. Christina Yun M.Z. Berger & Company 29-76 Northern Boulevard Long Island City, NY 11101 RE: The tariff classification of toothbrush sets from China. Dear Ms. Yun: In your letter dated December 17, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The Splendid Smile Set is a series of children’s tooth care sets with seven variations each based on a cartoon character: Item number CCR10125 “Cars” Item number CSG20026 “Spiderman” Item number C40157 “Sponge Bob” Item number CDE10193 “Dora” Item number CPC10133 “Princess” Item number CFR10062 “Tinkerbell” Item number CPC10144 “Princess” A sample has been submitted for CPC10144 Princess Set. Each smile set consists of 2 toothbrushes, a cup holder and a plastic toy. Each Splendid Smile set is packaged together for retail sale with the toothbrush imparting the essential character. A set of stickers is included with each set featuring the likenesses of the relevant cartoon character. The applicable subheading for the toothbrush sets will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Toothbrushes, including dental-plate brushes". The rate of duty will be free. 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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