The tariff classification of a body brush from China.

N324548 March 15, 2022 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9603.29.8090 Mr. Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a body brush from China. Dear Mr. Kenny: In your letter dated February 28, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Images were submitted in lieu of a sample. The product under consideration is described as a body brush dispenser, CVS item number 466165. It is a body scrubber for use in the shower or bath and is heart-shaped with a loop on one end so it can be held securely. The body and bristles are made from thermoplastic rubber (TPR) and have a soft feel. The brush includes a refillable compartment to hold bodywash or other liquid soap and is accessed through a lid on the top. As the user scrubs the skin, the bodywash is dispensed through small holes in the face of the brush to facilitate washing. The provided images show this product in two different shades of pink. Per your submission, it is valued over 40 cents each. We agree that this article would be considered a toilet brush for use on the person of heading 9603. The applicable classification for the body brush dispenser, CVS item number 466165, will be 9603.29.8090, 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: [o]ther.” 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