CLA-2-85:RR:NC:N1:113 H80036

Ms. Gayle E. Meagher
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207

RE: The tariff classification of an electric flosser from China.

Dear Ms. Meagher:

In your letter dated March 26, 2001, you requested a ruling on behalf of Teledyne Water Pik on tariff classification.

The merchandise is the Water Pik Flosser, Model FL-110. The item is a battery-powered electric flossing machine that vibrates a flexible nylon tip at 10,000 strokes per second to floss teeth. You also intend to import disposable flossing tips and color-coded sleeves, which allow the whole family to floss using the same appliance.

The applicable subheading for the flosser will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances, with self-contained electric motor, other appliances, other. The general rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the tips and sleeves will be 8509.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for parts [of the foregoing], other, other. The general rate of duty will be 4.2 percent 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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division