CLA-2-CO:R:C:F 952729 K
3306.10.0000; 3307.10.1000; 3307.20.0000;
3402.20.1000; 3402.20.5000; 3405.10.0000;
4202.92.4500; 5508.10.0000; 5601.21.0090;
6109.10.0040; 6805.20.0000; 7319.10.0000;
7319.20.0050; 7419.99.5050; 8212.10.0000;
8213.00.3000; 8213.00.9000; 9603.21.0000;
9606.21.6000; 9615.11.1000; 9615.11.2000
Ms. Marty Lantry
Castelazo & Associates
Tower Group International Inc.
5420 West 104th Street
Los Angeles, California 90045
RE: Classification Of An Overnight Airline Kit And The Question
of Sets
Dear Ms. Lantry:
In your submissions of July 30, 1992, and March 5, 1993, on
behalf of your client, Mirant Industries, you asked that we rule
that an overnight airline kit made in China is classifiable as a
set. Our response follows.
FACTS:
The sample airline overnight kit consists of a comb, razor,
shaving cream, deodorant, shampoo, hair conditioner, toothpaste,
toothbrush, clothes cleaner, shoe polisher, cotton knit nightshirt,
and a utility kit (with emery board, cotton balls, bandage, thread,
needle threader, needle, buttons, pins and scissors in a case),
packed in a PVC zipper-close case. The kit is intended for use in
assisting travelers when their luggage is lost. Classification is
claimed under heading 9605.00.00, Harmonized Tariff Schedule of the
United States (HTSUS) covering travel sets for personal toilet,
sewing or shoe or clothes cleaning (other than manicure and
pedicure sets of heading 8214).
However, there are articles in the kit such as the cotton knit
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nightshirt, Woolite clothes cleaner, and shoe polisher, that would
not qualify as a set under heading 9605.00.00, HTSUS.
ISSUE:
The issue is whether the Customs Service will construct a
qualifying set or sets out of articles of a failed set.
LAW AND ANALYSIS:
Heading 9605.00.00, HTSUS, provides for travel sets for
personal toilet, sewing or shoe or clothes cleaning (other than
manicure and pedicure sets of heading 8214) with duty at the
general rate of 8.1 percent ad valorem.
In New York Ruling Letter (NYRL) 826210, dated February 5,
1988, it was determined that five kitchen articles and one non-
kitchen article imported together did not comprise a set within
the meaning of GRI 3(b) and the articles were therefore separately
classifiable. In a memorandum to the Area Director, New York
Seaport, dated March 25, 1988, Headquarters expressed agreement
with the determination in NYRL 826210. Accordingly, Customs will
not attempt to construct a qualifying set or sets out of articles
of a failed set.
HOLDING:
Customs will not construct a qualifying set or sets out of
articles of a failed set. The articles enumerated under the
caption "Facts" do not qualify as a set in heading 9605.00.00,
HTSUS, and are thereby classified individually, as follows.
Hair combs valued not over $4.50 per gross are provided
for in subheading 9615.11.1000, HTSUS, with duty at 14.4
cents per gross, plus 2 percent ad valorem, and, if
valued over $4.50 per gross, and of hard rubber, in
subheading 9615.11.2000, HTSUS, with duty at the rate of
7.8 percent ad valorem.
Razors are provided for in subheading 8212.10.00, HTSUS,
with duty at the rate 0.4 cent each, plus 1 percent ad
valorem.
Shaving cream is provided for as pre-shave, shaving or
after-shave preparations, not containing alcohol, in
subheading 3307.10.1000, HTSUS, with duty at 4.9 percent
ad valorem.
Deodorants are provided as personal deodorants and
antiperspirants, in subheading 3307.20.0000, HTSUS, with
duty at the rate of 4.9 percent ad valorem.
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Shampoos, preparations for use on the hair, are provided
for in subheading 3305.10.0000, with duty at the rate of
4.9 percent ad valorem.
Hair conditioners, are classified as other preparations
for use on the hair, in subheading 3305.90.0000, HTSUS,
with duty at the rate of 4.9 percent ad valorem.
Toothpaste is provided for as dentifrices, preparations
for oral or dental hygiene, including denture fixative
pastes and powders, in subheading 3306.10.0000, HTSUS,
with duty at the rate of 4.9 percent ad valorem.
Toothbrushes are provided for in subheading 9603.21.0000,
HTSUS, with duty at the rate of 0.2 cent each, plus 3.4
percent ad valorem.
The Woolite clothes cleaner is classified as cleaning
preparations put up for retail sale containing any
aromatic or modified aromatic surface-active agent, in
subheading 3402.20.10, HTSUS, with duty at the rate of
6.6 percent ad valorem, and, if it does not contain any
aromatic surface-active agent, in subheading 3402.20.50,
HTSUS, free of duty.
Shoe polish is provided for as polishes, creams and
similar preparations for footwear or leather, in
subheading 3405.10.0000, HTSUS, with duty at the rate of
2.5 percent ad valorem.
The cotton knit nightshirt, is classified as a woman's
T-shirt, in subheading 6109.10.0040, HTSUS, with duty at
the rate of 21 percent ad valorem, and, it falls within
textile category designation 339, subject to quota/visa
requirements.
The emery board is provided for as an abrasive on a base
of paper or cardboard only, in subheading 6805.20.0000,
HTSUS, with duty at the rate of 2.5 percent ad valorem.
The cotton balls are provided for as other articles of
wadding, of cotton, in subheading 5601.21.0090, HTSUS,
with duty at the rate of 7.2 percent ad valorem, and,
the articles fall within textile category designation
369, subject to quota/visa requirements.
The bandage is provided for as other adhesive dressings
and other articles having an adhesive layer, in
subheading 3005.10.5000, HTSUS, with duty at the rate of
7 percent ad valorem.
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The thread is provided for as sewing thread of synthetic
staple fibers, in subheading 5508.10.0000, HTSUS, with
duty at the rate of 13 percent ad valorem, and, the
article falls within textile category designation 200,
subject to quota/visa requirements.
The needle threader is classified as other household
articles of copper, in subheading 7419.99.5050, HTSUS,
with duty at the rate of 5 percent ad valorem.
The needle is provided for as sewing, darning or
embroidery needles, in subheading 7319.10.0000, HTSUS,
free of duty.
The buttons are provided for as other buttons, in
subheading 9606.21.6000, HTSUS, with duty at the rate of
5.7 percent ad valorem.
The pins are provided for as other safety pins, in
subheading 7319.20.0050, HTSUS, with duty at the rate of
9 percent ad valorem.
Scissors of base metal are provided for, if valued not
over $1.75 per dozen, in subheading 8213.00.3000, HTSUS,
dutiable at 2 cents each, plus 5.1 percent ad valorem,
and, if valued over $1.75 per dozen, in subheading
8213.00.9000, dutiable at 10 cents each, plus 10 percent
ad valorem.
The plastic case and leather bags are classifiable as
other travel, sports, and similar bags, in subheading
4202.92.4500, HTSUS, with duty at the rate of 20 percent
ad valorem.
Note that articles classifiable in subheadings, 3307.10.1000,
3307.20.0000, 3305.10.0000, 3305.90.0000, 3306.10.0000,
3402.20.1000, and 3402.20.5000, HTSUS, may be subject to the
regulations of the Food and Drug Administration. Inquires may be
made to that office at 5600 Fisher Lane, Rockville, Maryland 20857,
telephone number 202-443-3380.
Sincerely,
John Durant, Director