CLA-2-84:OT:RR:NC:N1:102

Ms. Jennie Crossley
Allstar Marketing Group, LLC
2 Skyline Drive
Hawthorne, NY 10532

RE: The tariff classification of a toothpaste dispenser from China

Dear Ms. Crossley:

In your letter dated May 12, 2011 you requested a tariff classification ruling. Descriptive literature and a representative sample were included with your submission. The sample will be returned to you.

The product you plan to import is identified as the Touch N Brush™ Dora the Explorer™ Hands-Free Toothpaste Dispenser. The dispenser measures approximately 10.25 inches in length and is made entirely of plastic. It is comprised of a vacuum pump into which the tip of a toothpaste tube is inserted, a dispensing lever, a 2 minute music timer and 2 press-on suction cups to mount the unit.

In order to operate the dispenser, the user simply places the head of the toothbrush against the dispenser lever and pushes it creating a vacuum which in turn dispenses the toothpaste. You indicate that only one push is required to dispense the correct amount of toothpaste onto the brush. In addition, the unit will play music for 2 full minutes once the lever is pushed and toothpaste is dispensed. The music timer is powered by 2 “AAA” size batteries which are not included.

Based on the information made available, we find that the toothpaste works in conjunction with the vacuum pump to form a liquid pump. Liquid pumps are provided for in heading 8413, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the toothpaste dispenser will be 8413.81.0040, HTSUS, which provides for other pumps for liquids. The rate of duty is 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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division