The tariff classification of facial massage brushes from Taiwan.

N102165 May 10, 2010 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 facial massage brushes from Taiwan. Dear Ms. Pendris: In your letter dated April 16, 2010, you requested a tariff classification ruling. Samples have been provided for Item number 68482 described as “S/4 Silicone Facial Massage Brushes” which includes a set of four brushes. You state that the brushes will also be sold as a set of two under item number 68480. Each brush measures approximately 2 3/8 inches in length and 2 inches in width. These brushes are composed of silicone that feature a suction cup on one side for gripping, and short silicone bristles on the other side for cleaning and massaging the face. The applicable subheading for the facial massage 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