The tariff classification of an extendable back scratcher from China

N237181 January 29, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Heather Creegan CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an extendable back scratcher from China Dear Ms. Creegan: In your letter dated January 4, 2013, you requested a tariff classification ruling on behalf of your client CVS/Pharmacy. The sample will be returned to you as requested. The item under consideration is identified as an extendable back scratcher, item number 909454. The back scratcher consists of a hand-held telescopic stainless steel rod with one end that features a carbon steel hand with five prongs and with the other end that has a carbon steel pen clip. The subject back scratcher measures approximately 6.25 inches in length when compacted and approximately 20 inches in length when fully extended. As per your telephone conversation with our office on January 17, 2013, the back scratcher in question is comprised of 80 percent stainless steel and 20 percent carbon steel. When classifying an article made of two different base metals, there is no determination of essential character. Principal weight is the sole determining factor. Section XV, Note 7, indicates that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. The metal in the subject back scratcher that predominates by weight is stainless steel. Therefore, the article in question is classified as a household articles of stainless steel. The applicable subheading for the extendable back scratcher will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The rate of duty will be 2 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, Thomas J. Russo Director National Commodity Specialist Division