The tariff classification of an oral care kit from China.

N329503 December 7, 2022 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9603.21.0000; 9903.88.15 Ms. Katrina Hearst Axiom Worldwide Logistix, Inc. 4251 West John Carpenter Freeway, Suite 100 Irving, TX 75063 RE: The tariff classification of an oral care kit from China. Dear Ms. Hearst: In your letter dated November 22, 2022, you requested a tariff classification ruling on behalf of your client, Rounding Third LLC / dba Smile Stream. An image was submitted in lieu of a sample. The product under consideration is an oral care kit, which will be handed out to patients after an orthodontic/dental appointment. The kit consists of the following nine items: a toothbrush, a travel toothbrush, a straight interdental brush, a 90-degree angled interdental brush, dental floss, dental floss threaders, orthodontic wax, a plastic dental mirror, and a two-minute sand timer. Per your correspondence, each kit will come in a plastic zip-top bag and will be packaged ten to a box. We consider this oral care kit a set for classification purposes. This office holds the opinion that the four brushes would impart the essential character as they predominate in both count and combined value over the other items, General Rule of Interpretation 3(b) noted. The applicable classification for the oral care kit will be 9603.21.0000, 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: [t]oothbrushes, including dental-plate brushes.” The general rate is Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9603.21.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9603.21.0000, HTSUS, listed above.   The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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