United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 HQ Rulings > HQ 958038 - HQ 958151 > HQ 958059

Previous Ruling Next Ruling
HQ 958059




September 20, 1995

CLA-2 R:C:M 958059 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8509.80.00

Regional Commissioner of Customs c/o Protest and Control Section
6 World Trade Center
Room 761
New York, New York 10048-0945

RE: Protest 1001-95-101304; Electric Toothbrushes [Interplak]; heading 9603; Bausch & Lomb, Inc. v. United States; HQ 950884

Dear Regional Commissioner of Customs:

This is our response regarding Protest 1001-95-101304, which concerns the tariff classification of electric toothbrushes under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on August 15, 1994, and the entry was liquidated on December 2, 1994. The protest was timely filed on February 16, 1995.

FACTS:

The article which is the subject of this protest is a battery-operated, rechargeable electric toothbrush marketed under the registered trademark, "Interplak." The Interplak consists of two interchangeable plastic brush heads, a detachable plastic handle containing a battery-operated motor and two rechargeable batteries, and a stand incorporating a battery recharger.

The toothbrushes measure approximately 10.5 inches in length. The head of each brush contains ten separate tufts of bristles. The internal batteries are recharged by placing the brush in the stand which has a cord for connection to an electrical outlet. The Interplak is packaged with a tube of toothpaste for use with the brush. - 2 -

The Interplak was entered under subheading 9603.21.00, HTSUS, which describes toothbrushes, including such brushes constituting parts of appliances. The entry was classified upon liquidation under subheading 8509.80.00, HTSUS, which describes other electromechanical domestic appliances, with self-contained electric motors.

ISSUE:

Whether the Interplak is classifiable as electromechanical domestic appliances under Heading 8509, HTSUS, or as brushes under Heading 9603, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

We note that the classification of the Interplak is currently pending before the Court of International Trade in Bausch & Lomb, Inc. v. United States, Court No. 93-01-00028. The genesis of this action was our decision in HQ 950884, dated June 25, 1992. In this ruling, we held that the Interplak was a domestic appliance incorporating an electric motor, and as indicated by Harmonized Commodity Description and Coding System Explanatory Note 85.09, pg. 1346, was classifiable under heading 8509, HTSUS. Specifically, the Interplak was classified under subheading 8509.80.00, HTSUS, which describes other electromechanical domestic appliances with self-contained electric motors. Classification under heading 9603, HTSUS, was rejected. The arguments currently presented by the protestant were considered in reaching the decision in HQ 950884. Thus, we affirm HQ 950884, and hold that the Interplak is classifiable under subheading 8509.80.00, HTSUS.

HOLDING:

The Interplak is classifiable under subheading 8509.80.00, HTSUS, which provides for "[e]lectromechanical domestic appliances, with self-contained electric motor . . . [o]ther appliances." The corresponding rate of duty for article of this subheading is 4.2% ad valorem.

The protest should be DENIED. In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished - 3 -
prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: