The tariff classification of a Dental Care Kit from China.
Issued May 1, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9603.21.0000
Headings: 9603
GRI rules applied: GRI 3(c)
Product description
You requested a ruling on a 7 piece hand held dental care kit described as “Oral Care Kit”. The kit includes a tooth brush, tongue cleaner, interdental brush, dental stain eraser, two dental floss picks and dental mirror & aid. The tooth brush head consists of a head of end-round nylon bristles. The dental toothpick is a combined dental floss and tooth pick. The interdental brush is used to thoroughly clean the space between the teeth. The dental stain eraser helps erase heavy plaque buildup and food deposits. The tongue cleaner reduces plaque causing bacteria and bad breath. The dental floss removes plaque between the teeth and along the gum line where a tooth brush cannot reach. Lastly, the dental mirror measuring 1.8 centimeters in diameter, helps to check the hard to see areas. All of the items are packaged together for retail sale. The Dental Care Kit is a set for tariff classification purposes. Classification will be in accordance with GRI 3(c), Harmonized Tariff Schedule of the United States (HTS), which requires, in part, that the item be classified in the heading, which occurs last in numerical order among those that merit equal consideration.
CBP rationale
The applicable subheading for the Dental Care Kit will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toothbrushes, including dental-plate brushes.
Full text
N264106 May 1, 2015 CLA-2-94:OT:RR:NC:N4: 433 CATEGORY: Classification TARIFF NO.: 9603.21.0000 Ms., Lis Figueras Caribbean Retail Ventures Inc. Gautier Benitez #14 Caguas, PR 00725 RE: The tariff classification of a Dental Care Kit from China. Dear Ms. Figueras: In your letter dated April 21, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. You requested a ruling on a 7 piece hand held dental care kit described as “Oral Care Kit”. The kit includes a tooth brush, tongue cleaner, interdental brush, dental stain eraser, two dental floss picks and dental mirror & aid. The tooth brush head consists of a head of end-round nylon bristles. The dental toothpick is a combined dental floss and tooth pick. The interdental brush is used to thoroughly clean the space between the teeth. The dental stain eraser helps erase heavy plaque buildup and food deposits. The tongue cleaner reduces plaque causing bacteria and bad breath. The dental floss removes plaque between the teeth and along the gum line where a tooth brush cannot reach. Lastly, the dental mirror measuring 1.8 centimeters in diameter, helps to check the hard to see areas. All of the items are packaged together for retail sale. The Dental Care Kit is a set for tariff classification purposes. Classification will be in accordance with GRI 3(c), Harmonized Tariff Schedule of the United States (HTS), which requires, in part, that the item be classified in the heading, which occurs last in numerical order among those that merit equal consideration. The applicable subheading for the Dental Care Kit 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 TSUS 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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