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NY C87865




May 26, 1998

CLA-2-96:RR:NC:SP:233 C87865

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.29.8090

Mr. David Bluestein
Drake-Bluestein, Inc.
8541 Thys Court
Sacramento, CA 95828

RE: The tariff classification of a back brush with massager from China.

Dear Mr. Bluestein:

In your letter dated May 12, 1998, you requested a tariff classification ruling.

The submitted sample is a bath brush with massager. It consists of a wooden handle onto which an oval wooden block is mounted. Polyethylene bristles are attached to a one side of the block forming a brush, and wooden nubs are attached to the other side of the block, forming a massager. A polyester hanger cord is looped through a hole at the end of the handle. The overall length of the item is approximately 17".

The bath brush with massager is a composite good whose essential character is not clearly imparted by either the brush or the massager. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the brush comes last.

The applicable subheading for the back brush with massager will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for ...other toilet brushes for use on the person,... other: valued over 40 cents each, other. The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski, Director

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