CLA-2-96:OT:RR:NC:N4:415
Joseph J. Kenny
Geodis USA, LLC
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an interdental brush set from China.
Dear Mr. Kenny:
In your letter dated September 29, 2023, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. The first item in your request, the floss threaders, CVS item number 976521, will be addressed in N335894.
An image was submitted in lieu of a sample.
The product under consideration is described as an interdental brush set, CVS item number 469136. This set consists of 16 brushes and a molded plastic travel case that would be able to hold a small number of brushes. The interdental brushes are used to clean the spaces between a user’s teeth in a manner for which a standard toothbrush is unsuited. The brushes come with antimicrobial caps. You note that the included case is not specially fitted for these brushes, but it appears designed principally for use with these brushes.
In your submission, you propose the travel case would be classified separately under subheading 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), but we hold the opinion that this product would be considered a set for classification purposes and would be classified according to General Rule of Interpretation 3(b). The brushes impart the essential character and would provide the classification to this set. Moreover, when imported on their own, travel cases of molded plastic are excluded from heading 4202.
The applicable classification for this interdental brush set, CVS item number 469136, will be 9603.21.0000, 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: [t]oothbrushes, including dental-plate brushes.” The general rate is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9603.21.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9603.21.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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