The tariff classification of a plastic tongue cleaner from China.

NY I87429 October 25, 2002 CLA-2-39:RR:NC:SP:221 I87429 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a plastic tongue cleaner from China. Dear Ms. Grego: In your letter dated October 15, 2002, you requested a tariff classification ruling. The submitted sample is identified as item number SKU 804126. It is a plastic tongue cleaner designed with a loop on both ends. Your letter states that the consumer would choose the end that fits comfortably in the mouth, place it on the tongue as far back as possible and gently scrap down towards the lip. You also state it is your belief that this item would be classified in Chapter 96. However, since there are no bristles, the tongue cleaner is not considered to be a brush. Therefore, it is excluded from classification in Chapter 96. The applicable subheading for the plastic tongue cleaner will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household article and toilet articles of plastics: Other: Other. The rate of duty will be 3.4 percent 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division