CLA-2-96:OT:RR:NC:N4:234
Mr. Michael Flynn
The TJX Companies, Inc.
300 Value Way
Marlborough, MA 01752
RE: The tariff classification of toilet brushes with storage holders from China.
Dear Mr. Flynn:
In your letter dated March 20, 2015, you requested a tariff classification ruling. Illustrative literature was provided.
Item number 142ATO is described as a toilet brush and complementary storage holder. The brush contains plastic bristles for scrubbing, a steel handle, and a mirrored glass that functions as a cover to conceal the brush when placed into the matching mirror glass holder. The mirror glass holder is designed to hold the brush upright. The toilet brush and holder are packaged together as a set.
Item number CB9005TH is described as a toilet brush and complementary storage holder. The brush contains plastic bristle for scrubbing, a steel handle and steel that functions as a cover to conceal the brush when placed into the ceramic holder. The ceramic holder is designed to hold the brush upright. The toilet brush and holder are packaged together as a set.
Item number CB9001TH is described as a toilet brush and complementary storage holder.
The brush contains plastic bristle for scrubbing, a steel handle and steel that functions as a cover to conceal the brush when placed into the porcelain holder. The porcelain holder is designed to hold the brush upright. The toilet brush and holder are packaged together as a set.
The toilet brushes and complementary holders are composite goods composed of multiple items. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3 (b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Therefore, it is the opinion of this office that the toilet brush provides the essential character within the meaning of GRI 3(b).
The applicable subheading for the toilet brushes with storage holders will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Other: Other: Other.
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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division