CLA-2-33:RR:NC:2:240 K84003

Ms. Sara Nickles
Howard Hartry, Inc.
Customs Brokers
P.O. Box 351
San Pedro, California 90733-0351

RE: The tariff classification of Flosspik from Hong Kong

Dear Ms. Nickles:

In your letter dated February 11, 2004 you requested a tariff classification ruling on behalf of your client Watermark U.S.A. Inc. A sample was submitted with your inquiry and will be disposed.

Flosspik, packaged for retail sale, consists of an individual disposable plastic flosser which removes plaque between teeth and stimulates the gums. In your letter, you suggest classification under 3924.90.5500, HTS, which provides for other household articles and toilet articles, of plastics. The Flosspik is more specifically provided for in subheading 3306.20.0000, HTS. which provides for yarn used to clean between the teeth (dental floss).

The applicable subheading for the Flosspik will be 3306.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss)….. The rate of duty will be free. 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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division