CLA-2-96:OT:RR:NC:SP:233
Ms. Christina Yun
M.Z. Berger & Company
29-76 Northern Boulevard
Long Island City, NY 11101
RE: The tariff classification of toothbrush sets from China.
Dear Ms. Yun:
In your letter dated December 17, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office.
The Splendid Smile Set is a series of children’s tooth care sets with seven variations each based on a cartoon character:
Item number CCR10125 “Cars”
Item number CSG20026 “Spiderman”
Item number C40157 “Sponge Bob”
Item number CDE10193 “Dora”
Item number CPC10133 “Princess”
Item number CFR10062 “Tinkerbell”
Item number CPC10144 “Princess”
A sample has been submitted for CPC10144 Princess Set. Each smile set consists of 2 toothbrushes, a cup holder and a plastic toy. Each Splendid Smile set is packaged together for retail sale with the toothbrush imparting the essential character. A set of stickers is included with each set featuring the likenesses of the relevant cartoon character.
The applicable subheading for the toothbrush sets will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Toothbrushes, including dental-plate brushes". 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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division