The tariff classification of a toilet bowl brush with holder from China.

NY I89810 January 15, 2003 CLA-2-96:RR:NC:SP:233 I89810 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a toilet bowl brush with holder from China. Dear Ms. Abustan: In your letter dated January 7, 2003, you requested a tariff classification ruling. The submitted sample is a toilet bowl brush with a holder. The brush handle and the holder are made of plastic. The bristles of the brush are made of nylon. The brush, which measures 12 inches in length, is attached to the lid of the holder, becoming the handle for the brush. The holder is cylinder shaped and measures 4 inches in diameter across the top, 3 ½ inches in diameter across the bottom and 9 ½ inches in height. It depicts the words Hello Kitty® along with four Hello Kitty® characters and flowers. The holder sits on a shallow plastic dish measuring 4 inches in diameter. The toilet bowl brush and the holder are mutually complementary and together form a whole not normally offered for sale in separate parts. They constitute a composite good, classifiable according to the component which gives it its essential character. The essential character of the article is imparted by the toilet bowl brush. Your sample is being returned as requested. The applicable subheading for the toilet bowl brush with holder will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes…Other.” The rate of duty will be 2.8% ad valorem. The merchandise is not subject to quota restraints or visa requirements, nor is it eligible for duty free treatment under the GSP. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division