The tariff classification of a toe cleaner from Taiwan

N055616 April 2, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a toe cleaner from Taiwan Dear Ms. Ramsey: In your letter dated March 16, 2009, you requested a tariff classification ruling. A sample of the item was submitted for our review. The merchandise is identified as a long reach toe cleaner (item number 66790). It is composed of a steel wire, a plastic handle and a cotton terrycloth sleeve with a ribbon drawstring. The end of the steel wire is bent into a square shape over which the terrycloth sleeve is fitted. The toe cleaner measures 33 inches in length overall. Two washable replacement sleeves are included with the item. The long reach toe cleaner will be used by individuals with a limited range of motion in the tub or shower to wash the bottom of feet and between the toes. The applicable subheading for the toe cleaner will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other articles of steel wire, other. The rate of duty will be 3.9 percent 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division