CLA-2-85:RR:NC:N1:113 L81445
Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The tariff classification of tooth stain remover from China.
Dear Ms. De Silva:
In your letter dated December 2, 2004, you requested a ruling on tariff classification.
The sample you provided is a tooth stain remover, item PP#289682. The appliance is a battery-operated tooth polisher with a rotating rubber cup on the polishing end. It can be used with or without toothpaste.
The applicable subheading for this product 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division