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HQ 087396


December 4, 1990

CLA-2 CO:R:C:G 087396 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8509.80.00

District Director
U.S. Customs
555 Battery Street, Room 213
P.O. Box 2450
San Francisco, CA 94111

RE: Internal Advice Request 42/90; Classification of electric toothbrushes; Composite Good; Electromechanical domestic appliances

Dear Sir:

This is in reply to your request for Internal Advice 42/90, dated April 30, 1990, concerning the classification of electric toothbrushes. The request was initiated by Mr. Barry Silvers of Aircargo Brokerage Co.

FACTS:

The Plak Trac is a toothbrush utilizing two rotating bristle pods, each containing four soft-bristle tufts. These pods fit into the brush head, which is approximately two inches long. The brush head snaps into the handle of the unit, which has a self- contained battery operated motor. In addition, the Plak Trac contains a rechargeable holder with an electric cord at its base.

ISSUE:

Is the "Plak Trac" electric toothbrush classifiable in Heading 9603, HTSUSA, which provides for: "[b]rooms, brushes...," or in Heading 8509, HTSUSA, which provides for: "[e]lectromechanical domestic appliances, with self-contained electric motor?"

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The Plak Trac electric toothbrush is prima facie classifiable under the following headings:

8509 Electromechanical domestic appliances, with self contained electric motor; parts thereof:

8509.80.00 Other appliances

9603 Brooms, 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 beds and rollers; squeegees (other than roller squeegees)

9603.21.00 Toothbrushes, ...including such brushes constituting parts of appliances

The Plak Trac electric toothbrush consists of two rotating bristle pods (each containing four soft-bristle tufts), a brush head, a handle which has a self-contained battery operated motor, and a rechargeable holder with an electric cord.

Heading 9603, HTSUSA, only provides for brushes which are parts of machines or appliances. In the instant case, however, the brushes are imported with the entire electromechanical domestic appliance. Therefore, heading 9603 does not provide for the instant merchandise, as imported.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) regarding electromechanical domestic appliances provided for in heading 8509, HTSUSA, page 1345-6, state in pertinent part:

This heading covers a number of domestic appliances in which an electric motor is incorporated. The term "domestic appliances" in this heading means appliances normally used in the household.

(B) A non-limited class of articles classified in this heading provided their weight is 20 kg or less.

This group includes, inter alia:

(7) Electric tooth brushes.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN), although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 Fed. Reg. 35128 (August 23, 1989).

Therefore, the Plak Trac is properly classifiable in subheading 8509.80.00, HTSUSA, which provides for: "[e]lectromechanical domestic appliances, with self contained electric motor; [o]ther appliances: [o]ther."

However, if the Plak Trac brush pods (which fit into the brush head) are imported separately, they would not be considered a composite good and would, therefore, be classifiable under subheading 9603.21.00, HTSUSA, which provides for: "[b]rooms, brushes...: [t]oothbrushes, ...including such brushes constituting parts of appliances: [t]oothbrushes."

HOLDING:

The Plak Trac electric toothbrush is properly classifiable in subheading 8509.80.00, HTSUSA, which provides for: "[e]lectromechanical domestic appliances, with self contained electric motor; [o]ther appliances: [o]ther." The rate of duty is 4.2 percent ad valorem.

If the Plak Trac brush pods are imported separately, they would be classifiable under subheading 9603.21.00, HTSUSA, which provides for: "[b]rooms, brushes...: [t]oothbrushes, ...including such brushes constituting parts of appliances: [t]oothbrushes." The rate of duty is 2 cents each plus 3.4 percent ad valorem.

Sincerely,

John Durant, Director

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