The tariff classification of a mascara brush from Korea.

N006453 February 15, 2007 CLA-2-96:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9603.29.4090; 9603.29.8090 Ms. Sue Lee Transgate International, LLC 175-01 Rockaway Blvd., Suite 215 Jamaica, NY 11434 RE: The tariff classification of a mascara brush from Korea. Dear Ms. Lee: In your letter dated February 5, 2007, on behalf of Kosmetech Corp., you requested a tariff classification ruling. A sample was provided with your letter. The mascara brush measures approximately 4 inches in length. It has a plastic handle and is used in the application of mascara to the eyelashes. The applicable subheading for the mascara brush, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued not over 40 cents each, Other." The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the mascara brush, if valued over 40 cents each, will be 9603.29.8090, HTSUS, which provides for "Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40 cents each, Other." The rate of duty will be 0.3 cents each plus 3.6% 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/. 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