CLA-2-96:RR:NC:SP:233 L81007

Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a denture toothbrush from China.

Dear Ms. Marcoux:

In your letter dated November 19, 2004, you requested a tariff classification ruling.

The merchandise to be imported is a denture toothbrush, #28140, made of a polystyrene handle with rubber grips and stiff nylon bristles. The toothbrush, which measures approximately 6¼” l x 1½”w, features a dual head which includes a straight brush to help polish and an angled brush to reach hard to clean areas. You have submitted photographs of the item with your request.

The applicable subheading for the denture toothbrush will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toothbrushes, including dental plate brushes.” 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division