CLA-2-96:OT:RR:NC:N4:415
Jenna Hotchkiss
Casper Company, LLC.
15 River Road, Suite 230 Wilton, CT 06897
RE: The tariff classification of a silicone facial brush from China.
Dear Ms. Hotchkiss:
In your letter dated September 22, 2023, you requested a tariff classification ruling.
Images were submitted in lieu of a sample.
The product under consideration is described as a silicone facial scrubber. It is a small brush that is octagonal in shape and features silicone bristles on the front that are intended to remove dirt and cleanse the skin. On the back is a handle that also functions as a suction cup for storage. One of the sides has a semicircle cutout which creates a loop that can be used to hang the article on a hook. The brush is black in color and measures 2.7 inches in diameter and 0.98 inches in height. Per your correspondence, this product is valued over 40 cents each. Additionally, for classification purposes, as this brush is intended to be used to clean the user’s face, we would consider it as an other toilet brush for use on the person.
The applicable classification for this silicone facial brush will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: [o]ther: [v]alued over 40¢ each: [o]ther.” The column one, general rate of duty is 0.3 cents each plus 3.6 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division