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NY N013699




July 26, 2007

CLA-2-39:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Mr. Colin Davis
Dr. Tung’s Products
P.O. Box 667
Kaneohe, HI 96744

RE: The tariff classification of a plastic toothbrush cover with essential oils from China

Dear Mr. Davis:

In your letter dated June 29, 2007 you requested a tariff classification ruling.

The subject of your request is described as an item that is made of plastic and fits over the head of a toothbrush (which is not included in the importation), for the purpose of covering and protecting it. This item also has a sealed, perforated compartment that contains a small amount of granules, usually made of corn cobs or other absorbent materials. These granules are impregnated with one or more essential oils, such as oil of thyme or oil of mint. The oil releases an aroma and also releases vapors which have an anti-bacterial effect on the inside of the toothbrush cover and on the bristles of the toothbrush that is placed inside the cover. This item will be packaged for retail sale and will be available to dentists and dental offices as well as to hospitals, clinics, drug stores and other outlets.

This item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The indispensable characteristic of this article is its ability to conform to the contours of the head of a toothbrush. The plastic cover, of which the compartment that contains the granules is a part, provides the article with the flexibility to fit over the head of a toothbrush. Without the plastic, the article could not function as designed. Without the granules impregnated with essential oils the plastic cover can still perform the function of covering and helping to protect the toothbrush. Therefore, it is the opinion of this office that the plastic cover provides this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for the plastic toothbrush cover with essential oils will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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