CLA-2-96:OT:RR:NC:N2:233
Ms. Diane Weinberg
Meeks, Sheppard, Leo and Pillsbury
Attorneys At Law
330 Madison Avenue 39th Floor
New York, NY 10017
RE: The tariff classification of toothbrush replacement heads from China.
Dear Ms. Weinberg:
In your letter dated February 6, 2009, on behalf of Philips Electronics North America Corp., you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
Samples have been submitted for two styles of replacement heads for electric toothbrushes. Both replacement heads are composed of plastic and contain plastic bristles. Replacement toothbrush head, style number HX 7002/82 measure 5.5 inches long and contains a magnet for purposes of attaching the replacement head to the body of the toothbrush. Style HX6011/12 measures 3.5 inches long and does not have a magnet. This replacement head is screwed onto the body of the toothbrush. The replacement heads will be imported separately from the body of the toothbrush
Legal Note to Section XVI, Note 1 (o) excludes “brushes of a kind used as parts of machines,” and directs classification to HTS heading 9603.
The applicable subheading for the toothbrush replacement heads will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles)…: Toothbrushes, shaving brushes, hair brushes …: Toothbrushes, including dental-plate brushes”. The rate of duty will be 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division