The tariff classification of a Flashing Liquid Toothbrush from China.

N004055 December 18, 2006 CLA-2-96:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9603.21.0000 Mr. Azhar Ayub Twinklers Limited 122 Granville Road London, NW2 2LD United Kingdom RE: The tariff classification of a Flashing Liquid Toothbrush from China. Dear Mr. Ayub: In your letter dated November 13, 2006, you requested a tariff classification ruling. The submitted sample is a Flashing Liquid Toothbrush, Manufacturing ID P-57. The item consists of a polyvinyl chloride (PVC) handle with DuPont Tynex™ bristles. The handle contains treated water, various plastic shapes and characters, and a battery operated light emitting diode (LED) that flashes for 60 seconds, indicating correct brushing time. The LED flashes when the bottom of the handle is pressed. The toothbrush is packaged on a hanging blister card. The applicable subheading for the Flashing Liquid Toothbrush will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toothbrushes, including dental-plate brushes.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division