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NY L81770




January 4, 2005

CLA-2-96:RR:NC:SP:233 L81770

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.29.4090; 9603.29.8090

Ms. Irene Kwok
CGroup US Inc. c/o Mr. Zakir Ally
12 W 57th Street, 5th Floor
New York, NY 10019

RE: The tariff classification of natural pumice stone/brush from China.

Dear Ms. Kwok:

In your letter dated December 17, 2004, you requested a tariff classification ruling.

The submitted sample is a natural pumice stone/ brush, VSB0305-602A. The article is a combination natural pumice stone and brush which are embedded into opposite sides of an oval shaped piece of wood measuring approximately 3 ¼” in length.

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. The natural pumice stone/brush is a composite article with no essential character and will therefore be classified under GRI 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the brush classification is last.

The applicable subheading for the natural pumice stone/brush, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued not over 40 cents each, Other.” The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the natural pumice stone/brush, if valued over 40 cents each, 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, including such brushes constituting parts of appliances: Other: Valued over 40 cents each, Other.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

You have asked whether the merchandise is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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