CLA-2 CO:R:C:T 954815 BC
6805.20.0000; 7319.10.0000; 7319.20.0050; 9606.21.6000
Sandra B. Peveler
New World Imports, Inc.
1710 Hayes Street
Nashville, Tennessee 37203
RE: Classification of a Personal Care Amenities kit containing a
manicure stick, emery board, plastic cotton swabs with cotton
balls, and a sewing kit containing thread, needle, buttons and
safety pin; travel set; 9605, HTSUSA; sets put up for retail
sale; GRI 3(b)
Dear Ms. Peveler:
This responds to your letters of July 28 and December 7,
1993, concerning the classification of a Personal Care Amenities
kit. We have reviewed the matter and our response follows.
FACTS:
The Personal Care Amenities kit is comprised of several
components contained in a small cardboard box. The components
are as follows: (1) a manicure stick, (2) emery board; (3) two
plastic cotton swabs with cotton balls contained in a cellophane
wrapper, and (4) a sewing kit in a cellophane wrapper containing
several different colored threads, a sewing needle, two buttons,
and a safety pin.
ISSUE:
Is the Personal Care Amenities kit classifiable as a travel
set under heading 9605, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), a set under General Rule of
Interpretation 3(b), or should the contents of the kit be
classified individually?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order.
The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System assist us in the classification of
merchandise. The EN's constitute the official interpretation of
the nomenclature at the international level. While not legally
binding, they represent the considered views of classification
experts of the Harmonized System Committee. It has been the
practice of the Customs Service to follow, whenever possible, the
terms of the EN's when interpreting the HTSUS. In Treasury
Decision (T.D.) 89-80, Customs stated that the EN's should always
be consulted as guidance when classifying merchandise. (See T.D.
89-80, quoting from a report of the Joint Committee on the
Omnibus Trade and Competitiveness Act of 1988, endorsing use of
the EN's in the classification of goods. 23 Cust. Bull. 379
(1989), 54 Fed. Reg. 35,127 (August 23, 1989).) (See also Totes,
Inc. v. United States, No. 91-09-00714, slip op. 92-153 (CIT
September 4, 1992), 26 Cust. Bull. No. 40, 35, 37 n. 3 (September
30, 1992), citing T.D. 89-80 and acknowledging the authority of
the EN's.)
In your letter, you suggested that the Personal Care
Amenities kit (the Amenities kit) could be classified as a travel
set for sewing purposes under heading 9605, HTSUSA. This heading
covers: "Travel sets for personal toilet, sewing or shoe or
clothes cleaning (other than manicure and pedicure sets of
heading 8214)." The EN's for heading 96.05 discuss the scope of
the heading. Therein, toilet sets and sewing kits are defined as
being presented in a case of leather, fabric, or plastics, while
shoe cleaning kits are defined as having a case of leather,
fabric, plastics, or cardboard covered with plastics. (See the
Harmonized Commodity Description and Coding System, Volume 4, p.
1604.) The Amenities kit at issue is not classifiable under
heading 9605, HTSUSA, because it is not presented in a proper
case for a travelling set. It is packaged in a flimsy cardboard
container.
Based on the foregoing, we conclude that heading 9605,
HTSUSA, is not the appropriate classification for the Amenities
kit.
Failure to qualify as a travel set classifiable under
heading 9605, HTSUSA, does not mean that the Amenities kit cannot
be classified as a set under GRI 3(b). If the kit meets the
requirements of a set, it can be classified in accordance with
GRI 3(b) under the heading applicable to the particular component
that imparts essential character to the set.
GRI 3(b) provides the following:
When, by application of Rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
* * *
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character . . .
The EN's for GRI 3(b) provide the following:
(X) For the purposes of this Rule, the term "goods put
up in sets for retail sale" shall be taken to mean
goods which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different headings;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking.
While requirements (a) and (c) are satisfied, requirement (b) is
not. The articles contained in the Amenities kit are not
dedicated to a particular need or specific activity; they are
dedicated to more than one particular need or specific activity.
Components put up together that are dedicated to more than
one purpose (that is, more than one particular need or specific
activity) cannot be considered sets under GRI 3(b). This is made
apparent in the examples of proper sets presented in the EN's for
GRI 3(b). (See the Harmonized Commodity Description and Coding
System, Volume 1, p. 4-5.) Each example shows that a proper
set's contents are dedicated exclusively to one specific purpose;
for example, all contents of the spaghetti meal set (package of
uncooked spaghetti, sachet of cheese, and can of tomato sauce)
are dedicated to the preparation of a spaghetti meal and all
contents of the hairdressing set (electric hair clippers, comb,
pair of scissors, brush, and towel) are dedicated to the dressing
(cutting and/or arranging) of hair. Further, the components of
these sets are not only dedicated to a single purpose; they are
also related to one another. That is, they are used in
conjunction with one another toward the fulfillment of that
single purpose.
As stated above, the contents of the Amenities kit are
dedicated to more than one purpose. The sewing kit is dedicated
to sewing. The manicure stick, emery board, and cotton swabs
with cotton balls are completely unrelated to that purpose.
While it might be suggested that the Amenities kit qualifies as a
set because its components are dedicated to personal care while
travelling, we believe that is too broad an application of the
single purpose requirement. The sewing kit is not capable of use
in conjunction with the kit's other articles in fulfillment of a
single purpose. (This is not to be construed necessarily as a
conclusion that personal toilet articles combined with, for
example, sewing or shoe polishing articles cannot be considered a
travel set under heading 9605, HTSUSA, provided that all other
requirements are met.)
Under GRI 3(b), a group of articles put up for retail sale
either constitutes a proper set or does not. Customs will not
attempt to construct a qualifying set or sets out of a failed
set. When articles put up together are determined not to form a
proper set for GRI 3(b) purposes, they are classified
individually. Therefore, we conclude that the components of the
Amenities kit will have to be classified separately. Any
component of the Amenities kit which, by itself, could be
considered a set will not be treated as a set (and classified as
one article according to the component that imparts essential
character) because any such component does not meet the basic
requirement of being put up, by itself, for retail sale.
The conclusion that the Amenities kit is not a set under GRI
3(b) does not impact upon your concern regarding a visa for the
sewing kit. Any component of a GRI 3(b) set that would require a
visa if imported alone still requires a visa even though it is
merely a component of a proper set. This is not the case where a
component requiring a visa if imported alone is a component of a
travelling set under heading 9605, HTSUSA. (See Headquarters
Ruling Letter 952195, dated December 3, 1992.)
HOLDING:
The applicable subheading for the wood manicure stick is
4417.00.8090, HTSUSA, which provides for tools of wood, other,
other. The duty rate is 8% ad valorem. The applicable
subheading for the emery board is 6805.20.0000, HTSUSA, which
provides for abrasive powder/grain on a base of paper or
paperboard only. The duty rate is 2.5% ad valorem. The
applicable subheading for the Q-tips and cotton balls is
5601.21.0090, HTSUSA, which provides for other articles of
wadding, of cotton, other. The duty rate is 7.2% ad valorem and
the quota category is 369. The applicable subheading for the
thread is 5508.10.0000, HTSUSA, which provides for sewing thread
of synthetic staple fibers. The duty rate is 13% ad valorem and
the quota category is 200. The applicable subheading for the
sewing needle is 7319.10.0000, HTSUSA, which provides for sewing,
darning, or embroidery needles. The duty rate is Free. The
applicable subheading for the safety pins is 7319.20.0050,
HTSUSA, which provides for safety pins. The duty rate is 9% ad
valorem. The applicable subheading for the buttons is
9606.21.6000, HTSUSA, which provides for buttons, other. The
duty rate is 5.7% ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division