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HQ 956445


June 9,1994

CLA-2 CO:R:C:F 956445 K

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.30.6000

Mr. William LeClair
Administrative and Regulatory Advisor
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, N.Y. 12919

RE: Pre-Entry Classification (PC) 863476 as it Pertains to Certain Artists' Brushes is Superseded

Dear Sir:

In your letter of May 12, 1994, you enclosed a copy of a Pre- Entry Classification (PC) 863476, dated June 17, 1991, issued to a Customs Broker on behalf of your client, which classified certain "Chunky Brushes" in subheading 9603.40.4030 (now 9603.40.4040), Harmonized Tariff Schedule of the United States (HTSUS), as other paint brushes of natural bristle, with duty at the general rate of 4 percent ad valorem. You are of the opinion that the brushes should be classified in subheading 9603.30.6000, HTSUS, as artists' brushes, valued over 10 cents each, with duty at the general rate of 3.1 percent ad valorem. Our position follows.

FACTS:

In PC 863476, certain brushes were determined to be paint brushes of natural bristle. A report in this matter from the Chief, Special Merchandise Branch, New York Seaport, indicates that a sample may not have been available when PC 863476 was issued. However, based on the samples submitted and the information that each brush is valued at 14 cents, that office is now of the opinion that the brushes are classifiable as artists' brushes, in subheading 9603.30.6000, HTSUS.

LAW AND ANALYSIS:

Artists' brushes are classifiable in subheadings 9603.30.2000, 9603.30.4000, and 9603.30.6000, HTSUS, depending on value. Artists' brushes valued not over 5 cents each are
classified in subheading 9603.30.2000, HTSUS, with duty at the general rate of 5.1 percent ad valorem, and if valued over 5 cents but not over 10 cents each, they are classified in subheading 9603.30.4000, HTSUS, with duty at the general rate of 0.3 cent each and if they are valued over 10 cents each, they are classified in subheading 9603.30.6000, HTSUS, with duty at the general rate of 3.1 percent ad valorem. You indicate that the brushes are valued at 14 cents each at the time of importation.

Accordingly, based on the submitted information and the samples that were subsequently submitted at the New York Seaport, the brushes are classifiable in subheading 9603.30.6000, HTSUS.

HOLDING:

Red, yellow, blue, and green brushes known as "Chunky Brushes" covered by PC 863476, that are valued over 10 cents each, are classifiable as artists' brushes, in subheading 9603.30.6000, HTSUS, with duty at the general rate of 3.1 percent ad valorem.

PC 863476, covering the classification of "Chunky Brushes" is superseded for this specific merchandise.

Sincerely,

John Elkins, Chief

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