The tariff classification of a disposable toothbrush from Turkey.

N050916 February 20, 2009 CLA-2-96:OT:RR:E:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9603.21.000 Ms. Lucinda Hueston Kuehne and Nagel, Inc. 22780 Indian Creek Drive Suite 160 Dulles, VA 20166 RE: The tariff classification of a disposable toothbrush from Turkey. Dear Ms. Hueston: In your letter dated February 4, 2009, on behalf of Golden Age International, you requested a tariff classification ruling. At issue is a disposable toothbrush with tooth paste. Each toothbrush is individually wrapped in plastic and stores toothpaste in the head under the brush. When the brush head is pulled, toothpaste is dispensed for one time use. For tariff classification purposes, the toothbrush and the tooth paste form a composite good consisting of different components. The toothbrush and the tooth paste are adapted one to the other and together form a whole unit. General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The article, therefore, is classifiable in heading 9603, the provision that occurs last in numerical order. The applicable subheading for the Tooth Brush will be 9603.21.0000, Harmonized Tariff System 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 appliance: 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division