The tariff classification of scalp massager from China

N343994 December 9, 2024 CLA-2-96:OT:RR:NC:N4 462 CATEGORY: Classification TARIFF NO.: 9603.29.8010 Sally Gifford Geodis USA, LLC 5101 S Broad StreetPhiladelphia, PA 19112 RE:  The tariff classification of scalp massager from China Dear Ms. Gifford: In your letter dated November 12, 2024, you requested a tariff classification ruling behalf of your client, Primark US. You submitted a sample of item number 991124168, a circular molded plastic scalp massager, with bristles on one side to massage the scalp, and a handle on the reverse side.  The handle has a depiction of “Cinnamoroll,” a character in the Hello Kitty world. The applicable subheading for the scalp massager, item number 991124168, 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/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division