The tariff classification of a body brush and a nail brush from Taiwan or China.

NY E84202 August 10, 1999 CLA-2-96:RR:NC:SP:233 E84202 CATEGORY: Classification TARIFF NO.: 9603.29.4090; 9603.29.8090 Mr. David Bluestein Drake-Bluestein, Inc. dba Drake-Williams Consumer Products 8541 Thys Court Sacramento, CA 95828 RE: The tariff classification of a body brush and a nail brush from Taiwan or China. Dear Mr. Bluestein: In your letter dated July 28, 1999, you requested a tariff classification ruling. The submitted samples are a body brush and a nail brush. The body brush measures approximately 5 ½ inches in length. The head of the brush features polyester bristles. The nail brush measures approximately 3 ¾ inches in length and features six rows of polyester bristles on one side and four rows of polyester bristles on the other. The applicable subheading for the body brush and the nail 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, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person…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 will be 9603.29.8090, HTS, which provides for toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person… valued over 40 cents each, other. The rate of duty will be 0.3 cents each plus 3.6% ad valorem. 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, National Commodity Specialist Division