N303027 N3 Ruling Active

The tariff classification of a Tangle Pets™ children’s brush from China.

Issued March 1, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.29.8010

Headings: 9603

Product description

The product under consideration is described as a Tangle Pets™ children’s brush. The brush features long bristles to assist in detangling hair that is either wet or dry. A stuffed plush animal is utilized as the handle for the brush. The provided sample came in the unicorn character. You indicated that these brushes are valued at over 40 cents each.

CBP rationale

The applicable subheading for the Tangle Pets™ children’s brush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: [o]ther: [v]alued over 40¢ each: [h]airbrushes.

Full text

N303027 March 1, 2019 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9603.29.8010 Ms. Chen Chen Liu Allstar Marketing Group 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a Tangle Pets™ children’s brush from China. Dear Ms. Liu: In your response received on February 8, 2019, you requested a tariff classification ruling. A sample was submitted and will be returned separately. The product under consideration is described as a Tangle Pets™ children’s brush. The brush features long bristles to assist in detangling hair that is either wet or dry. A stuffed plush animal is utilized as the handle for the brush. The provided sample came in the unicorn character. You indicated that these brushes are valued at over 40 cents each. The applicable subheading for the Tangle Pets™ children’s brush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: [o]ther: [v]alued over 40¢ each: [h]airbrushes.” The column one, general rate of duty is 0.3 cents each plus 3.6 percent 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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