CLA-2-39:S:N:N3G:343 872998
Mr. Emory E. Mann
President
E. & J. Enterprises, Inc.
10437 West Campbell Avenue
Phoenix, Arizona 85039
RE: The tariff classification of a floss dispenser from Hong
Kong.
Dear Mr. Mann:
In your letter dated March 19, 1992, you requested a tariff
classification ruling.
The sample, which accompanied your letter, is a plastic
clock-like shaped dental floss dispenser, identified as "Flossy
the Animated Dental Floss Dispenser." It measures approximately
3.75 inches by 3 inches at its maximum dimensions. It displays
the wide open-mouthed face of "Flossy" with floss in hands. The
face portion of the dispenser is covered with a transparent
plastic cover. The dispenser holds 100 yards of dental floss.
Withdrawing the floss from the dispenser on the right side just
above the teeth, activates flossy's hands to move quickly in a
flossing action. A safety floss cutter is located at each side
of the base and below the face portion is the word "floss" in
raised letters. The essential character of the product is the
plastic dispenser.
The applicable subheading for the floss dispenser will be
3924.90.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides other household articles of plastics:
Other: Other. The rate of duty will be 3.4 percent ad valorem.
You have informed us that American made dental floss is
exported in 100 yard rolls to Hong Kong, placed in a dispenser,
packaged and shipped to the United States.
The processing operation performed abroad does not destroy
the identity of the floss or create a new or commercially
different article. The floss that is returned is the same as
that which was exported to Hong Kong. The foreign processing may
be considered an alteration as the term is used in subheading
9802.00.50, HTSUS. The returned floss packaged in dispensers is
eligible for the partial duty exemption provided for in that
tariff provision, upon compliance with section 10.8, Customs
Regulations (19 CFR 10.8).
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs Officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport