The tariff classification of a floss pick from Vietnam

N362117
June 26, 2026
CLA-2-73:OT:RR:NC:N1:113
CATEGORY: Classification
TARIFF NO.: 7326.90.8688
Wilson Tiu Synerponics Solutions Ltd. 105-7655 Edmonds St. Burnaby, BC V3N 0C3 Canada RE: The tariff classification of a floss pick from Vietnam Dear Mr. Tiu: In your letter dated June 5, 2026, you requested a tariff classification ruling. Technical information was submitted with your request. The product under consideration is a floss pick made of a flat piece of stainless steel. It has a finger grip on one end, two suspension prongs on the other end, and a round knob used to tie a piece of dental floss and secure it between the two prongs so it can be used as a lever for flossing. In your submission you propose the classification of the floss pick under subheading 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: Other: Other (including parts).” We disagree. Chapter 82 Note 1 indicates it covers articles with a working surface of base metal. For this product, that would be the material used for the floss. Since the floss would not be made of metal, the floss pick would be excluded from classification within Chapter 82 and must be classified elsewhere. Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The Explanatory Notes (ENs) to heading 7326 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel can be classified in heading 7326 if it is determined that the item is not more specifically provided for in any other heading of the tariff. The floss pick is not specifically covered elsewhere in the tariff. Accordingly, it is classifiable in heading 7326, HTSUS.

The applicable subheading for the floss pick will be 7326.90.8688, HTSUS, which provides for “Other articles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Matthew Gay at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division