The tariff classification of a toothbrush holder from China.

N264798 June 2, 2015 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9601.90.2000 Raj Budhrani Import Analyst CHF Industries Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a toothbrush holder from China. Dear Mr. Budhrani: In your letter dated April 14, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The sample is a toothbrush holder, style name “Sculpt Capize.” The inner portion of the holder is made of resin with 50% constituted from powder of calcium carbonate derived from limestone, while the outer portion of the holder is completely covered with capiz shell. The toothbrush holder is composed of different components (agglomerated stone and shell), and is considered a composite good for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. An incomplete material breakdown was provided. No data was provided on the weight of the agglomerated stone and the weight of the capiz shell. No data was provided on the cost of the agglomerated stone and the cost of the capiz shell. Nevertheless, observation of the sample indicates that the capiz shell spans across the entire visual vertical facings of the holder with only the very top surface having exposed agglomerated stone. It is the opinion of this office that the capiz shell imparts the essential character to the toothbrush holder, not only because of its visual effects, but also its decorative appeal. The applicable subheading for the toothbrush holder, completely covered with capiz shell, will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material and articles of these materials (including articles obtained by molding): Other: Worked shell and articles thereof.” 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 E-Mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division