The tariff classification of a toilet brush from China.

N086498 December 10, 2009 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a toilet brush from China. Dear Ms. Pendris: In your letter dated November 23, 2009, you requested a tariff classification ruling. As requested, the submitted sample will be returned to you. A sample has been submitted for a toilet bowl brush, style number 67750. The brush is composed of a polypropylene bristle and handle. It is designed to be placed in a polypropylene brush holder. The overall measurement of the holder with brush is 5 1/8 inches long by 4 3/8 inches wide and 15 1/8 inches high. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may be applied in order. GRI 3(b), provides that composite goods (goods made up of different components which are attached to each other to form a practically inseparable whole or separable components provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts) are to be classified according to the material or component that gives them their essential character. For tariff classification purposes, the brush and the holder form a composite good consisting of different components. The brush and the holder are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the brush. The applicable subheading for the bowl brushes will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…Other: Other, Other.” The rate of duty will be 2.8% 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division