CLA-2-96:RR:NC:SP:233 K86575
Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a Massage Brush from China.
Dear Ms. Marcoux:
In your letter dated May 28, 2004, you requested a tariff classification ruling.
The merchandise consists of a battery-operated vibrating Massage Brush #26820. The item is comprised of a hand-held massager with a detachable hairbrush. It is made of plastic and measures approximately 8 inches in length by 1¾ inches in width and is intended to be used to relieve stress and tension in muscles and the scalp. The Massage Brush requires 2 “AA” batteries which are not included. You have submitted a photograph of the product.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The Massage Brush is considered a composite good for tariff classification purposes. No component imparts the essential character, so the composite good would be classified in accordance with GRI 3 (c). In this component good, the heading for the brush appears last in numerical order among the competing headings which equally merit consideration.
The applicable subheading for the Massage Brush, if valued not over 40 cents each, will be 9603.29.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes…Other: Valued not over 40 cents each, Hairbrushes.” The rate of duty will be 0.2 cents each plus 7% ad valorem.
The applicable subheading for the Massage Brush, if valued over 40 cents each, will be 9603.29.8010, HTS, which provides for “Brooms, brushes… Other: Valued over 40 cents each, Hairbrushes.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem.
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