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NY F89461




July 28, 2000

CLA-2-96:RR:NC:SP:233 F89461

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 9019.10.2050; 7009.92.1000; 4602.10.8000; 9603.29.4090; 9603.29.8090

Ms. Irene Kwok
Concept 3 Inc.
330 Madison Ave.
12/F, Suite 1278
New York, NY 10017

RE: The tariff classification of a bath sponge, a hand held massager, a mirror, a loofah mitt and a nailbrush from China.

Dear Ms. Kwok:

In your letter dated June 29, 2000, you requested a tariff classification ruling.

The submitted sample, item #C-55842, referred to as a bathing kit, consists of a clear PVC pouch containing the following items:
one flower-shaped bath sponge one wooden hand held massager measuring approximately 5-1/4 inches by 3-1/4 inches by 1-1/2 inches, consisting of an oval wooden block with a pneumatic rubber platform in which are embedded wood stubs one hand held glass mirror one loofah mitt one nail brush

Although packaged together for retail sale, the individual items do not contribute to a specific function. Therefore, they must be classified separately.

The applicable subheading for the bath sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articlesof plastics: other, other. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the wooden hand held massager will be 9019.10.2050, HTS, which provides for mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: other: other. The rate of duty will be free.

The applicable subheading for the mirror will be 7009.92.1000, HTS, which provides for glass mirrors, whether or not framed, including rear-view mirrors: framed: not over 929 cm² in reflecting area. The rate of duty will be 7.8% ad valorem.

The applicable subheading for the loofah mitt will be 4602.10.8000, HTS, which provides for articles of loofah. The rate of duty will be 2.3% ad valorem.

The applicable subheading for the nailbrush, if valued under 40 cents each, will be 9603.29.4090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person other: valued not over 40 cents each, other. The rate of duty will be 0.2 cents each plus 7% ad valorem. If valued over 40 cents each, the applicable subheading for the nailbrush will be 9603.29.8090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and 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.

The merchandise is not subject to countervailing or antidumping duty.

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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

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