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NY N018169




November 1, 2007

CLA-2-39:OT:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Nancy-lee Glover
Glover Customs Brokers Inc.
1510 Walkley Road
Ottawa, Ontario, Canada K1V 6P5

RE: The tariff classification of a mouthguard case and cleanser tablets from Canada

Dear Ms. Glover:

In your letter dated September 25, 2007, on behalf of Fresh One, Canada, you requested a tariff classification ruling.

Two samples were submitted with your request. One is a package of 32 tablets identified as Fresh One™ antibacterial mouthguard cleanser with baking soda. The other sample is identified as a mouthguard cleaner/carrying case. The case is designed for the cleaning, storage and transport of protective sports mouthguards. One chamber is watertight to allow the addition of water and a cleanser tablet. The other chamber is vented for drying purposes. The cleaner/case is packaged with two cleanser tablets. The case is made of molded plastics, and is not specially shaped or fitted for its contents.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the mouthguard case with the two cleanser tablets to be a set for tariff classification purposes, with the essential character imparted by the mouthguard case.

The applicable subheading for the mouthguard case, whether imported alone or packaged for retail sale with two cleanser tablets, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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/.

Your inquiry does not provide enough information for us to give a classification ruling on the cleanser tablets. The package states that the tablet contains baking soda, but does not identify the other ingredients. Your request for a classification ruling must identify each ingredient in the tablet, including its CAS number, and must include a percentage breakdown by weight for each ingredient. When this information is available, you may wish to consider resubmission of your request. We are returning the sample of the cleanser tablets. If you decide to resubmit your request, please include that sample as well as the other material that we have returned to you.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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