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NY L87635




September 27, 2005

CLA-2-63:RR:NC:N3:349 L87635

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0030; 9603.29.4090; 9603.29.8090

Ms. Yolanda S. Massey
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of back scrub and a brush from China.

Dear Ms. Massey:

In your letter dated September 12, 2005 you requested a classification ruling.

You submitted two samples. Style #JMC760 is a textile back scrub. The rectangular scrub is comprised of a piece of plastic foam, which is covered with a cotton knit terry fabric. The scrub measures 3 inches x 32 inches. One side of the scrub features a 3-inch x 14-inch long knit sisal overlay. The sides are finished with a binding fabric. The ends are sewn and contain a rope handle.

The submitted sample, identified as Wood brush/Pumice stone Style # 383728, is a combination brush and pumice stone, which are embedded into opposite sides of a wooden handle measuring approximately 7 inches in length. A rope cord is looped through a hole at the end of the handle.

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. The wood brush with pumice stone 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 classification for the brush occurs last.

The applicable subheading for the back scrub will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton towels: other. The duty rate will be 9.1 percent ad valorem.

The applicable subheading for the Wood brush/pumice stone, 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 Wood brush/pumice stone, 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

The back scrub falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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