CLA-2 R:C:F 956323K
6307.90.9989; 6805.20.0000; 6805.30.5000;
6115.92.2000; 9603.21.0000; 9801.00.10;
3306.10.0000
Mr. Andrew M. Carreno
Carreno & O'Neil Shipping Co., Inc.
1A Colony Road
Jersey City, New Jersey 07305
RE: Classification of a Travel Amenity Kit, and The Question
of Sets
Dear Sir:
In your letter of April 12, 1994, you requested a tariff
classification for a travel amenity kit from China for use by
airlines as complimentary items for passengers. A sample was
submitted. Our response follows.
FACTS:
The sample consists of a 100 percent "Dopp Kit Bag" style
toiletry bag containing a zippered cotton toiletry pouch of
cotton with an adjustable string, a wooden comb, adjustable
eyeshades of cotton, an emery board, a pair of cotton socks, a
tooth brush of wood and a tube of tooth paste claimed to be of
United States origin.
ISSUE:
The issue is whether the articles described above constitute
a set for tariff purposes.
LAW AND ANALYSIS:
The classification of imported merchandise under the
Harmonized Tariff Schedule of the United States (HTSUS) is
governed by the principles set forth in the General Rules of
Interpretation (GRI). GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff schedule and any relative section and chapter notes and,
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unless otherwise required, according to the remaining GRI, taken
in their appropriate order. Accordingly, we first have to
determine whether the articles are classified under GRI 1.
Subheading 9605.00.00, HTSUS, specifically provides for
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 pair of cotton
socks that would not qualify as a set under subheading
9605.00.00, HTSUS.
GRI 3(b) provides, in part, that "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...". By
virtue of GRI 3(b), sets that are not specifically provided for
may, nevertheless, be classifiable as sets based on the material
or component which gives the goods their essential character. In
New York ruling Letter 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 classified.
See also Headquarters Ruling 952729, dated June 24, 1994. The
socks and other articles as described above do not constitute a
set within the meaning of GRI 3(b). Accordingly, the articles
are separately classifiable.
HOLDING:
The articles as described above do not qualify as a set and
the articles are thereby classified individually under the
general rates of duty as follows.
The cotton pouch is classified in subheading 4202.92.1500,
HTSUS, as travel, sport and similar bags, with outer surface of
textile materials of vegetable fibers not of pile or tufted
construction, of cotton, textile category 369, with duty at the
rate of 7.1 percent ad valorem.
The wooden hair comb is classified as other combs, if valued
not over $4.50 per gross, in subheading 9615.19.2000, HTSUS, with
duty at the rate of 13.5 cents per gross, plus 1.9 percent ad
valorem, and if valued over $4.50 per gross, in subheading
9615.19.4000, with duty at the rate of 28.8 cents per gross, plus
4.6 percent ad valorem.
The eyeshades are classified as other made up articles in
subheading 6307.90.9989, HTSUS, with duty at the rate of 7
percent ad valorem.
The emery board, if of abrasive material on a base of paper
or paperboard only, is classified in subheading 6805.20.0000,
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HTSUS, with duty at the rate of 2 percent ad valorem, and if of
abrasive material on plastic, is classified in subheading
6805.30.5000, HTSUS, free of duty.
The cotton socks are classified as other socks of cotton, in
subheading 6115.92.2000, HTSUS, textile category 332, with duty
at the rate of 14.3 percent ad valorem.
The wooden tooth brush is classified in subheading
9603.21.0000, HTSUS,as toothbrushes including dental plate
brushes, with duty at the rate of 0.2 cents each, plus 2.7
percent ad valorem.
The tube of toothpaste, if it is a product of the United
States as claimed that is returned without having been advanced
in value or improved in condition by any process of manufacture
or other means while abroad, is free of duty in subheading
9801.00.10, HTSUS, and if not, is classified in subheading
3306.10.0000, HTSUS, as preparations for oral or dental hygiene,
dentifrices, with duty at the rate of 3.9 percent ad valorem.
The cotton pouch and socks have textile category numbers and
may be subject to quotas. Note that the designated textile and
apparel categories 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 internal
issuance of the U.S. Customs Service, which is available for
inspection 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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division