CLA-2-96:OT:RR:NC:N4:415
Ms. Chen Chen Liu
Allstar Marketing Group
2 Skyline Drive
Hawthorne, NY 10532
RE: The tariff classification of the Fresh Feet™ Foot Scrubber from China.
Dear Ms. Liu:
In your letter dated April 30, 2019, you requested a tariff classification ruling.
The product under consideration is described as the Fresh Feet™ Foot Scrubber. This product features a dual bristle brush and a small built-in pumice stone. The base features suction cups to secure it to a shower or tub. There is also a cord loop allowing it to be hung in the shower to dry and for storage. This product is intended to clean and exfoliate the user’s feet. In this office’s opinion, the brush component predominates this article and provides the essential character, General Rule of Interpretation 3(b) noted. The applicable classification for the Fresh Feet™ Foot Scrubber will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, 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): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: [o]ther: [v]alued over 40¢ each: [o]ther.” The column one, general rate of duty is 0.3 cents each plus 3.6 percent ad valorem.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division