OT: RR: CTF: CPM: H305310 RRB
Mr. David Prata
CVS Pharmacy, Inc.
One CVS Drive
Mail Code 5055
Woonsocket, RI 02895
Re: Request for Reconsideration of NY N305328; Classification of a brow grooming set from China
Dear Mr. Prata:
This is in response to your letter, dated August 13, 2019, in which you request reconsideration of New York Ruling Letter (“NY”) N305328 (“reconsideration request”). NY N305328, issued to you on July 24, 2019 by U.S. Customs and Border Protection (“CBP”), concerning classification of a brow grooming set under the Harmonized Tariff Schedule of the United States (“HTSUS”). We regret the delay in responding to your reconsideration request. Having reviewed NY N305328 and determined that it is correct, we are affirming that ruling for the reasons set forth below.
The brow grooming set at issue was described as follows in NY N305238:
The submitted sample, CVS item number 411992, is described as a Brow Set. It consists of a stainless steel tweezer, a plastic and nylon mascara wand and a polyurethane storage sleeve. It is packaged for retail sale in a plastic pouch with a slide-fastening closure.
Pursuant to General Rule of Interpretation (“GRI”) 3(b), we classified the subject merchandise in NY N305328 as a set based upon the value of the tweezer, which imparts the essential character of the brow set. Therefore, we found that the brow set was properly classified in subheading 8203.20.2000, HTSUSA (“Annotated”), which provides for “Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: Tweezers.” The country of origin of the brow set was China. Accordingly, pursuant to U.S. Note 20(b) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8203.20.2000, HTSUSA, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty under subheading 9903.88.03, HTSUS.
As a preliminary matter, you do not dispute that the tweezer imparts the essential character of the set per GRI 3(b), and that the entire set should be classified in subheading 8203.20.20, HTSUS. Neither do you dispute the application of Section 301 trade remedies under subheading 9903.88.03, HTSUS. Solely at issue, therefore, is your assertion that the merchandise is eligible for a temporary reduction in duty under subheading 9902.15.18, HTSUS, which provides for “Tweezers (provided for in subheading 8203.20.20).” This provision, by virtue of legislative action, provided for a temporary reduction in the rate of duty for “tweezers (provided for in subheading 8203.20.20, HTUS)”, to 1.5% ad valorem.
In support of your position, you cite to the following language in U.S. Note 2 to Chapter 99: “Unless the context requires otherwise, the general notes and rules of interpretation, the section notes, and the notes in chapters 1 through 98 apply to the provisions of this chapter.” You then apply this language to GRI 3(b) in asserting that the brow set is classified as if it comprised solely of tweezers of subheading 8203.20.20, such that the entire brow set meets the terms of subheading 9902.15.18, HTSUS. We disagree with this analysis as the context of the Chapter 99 provision affords a duty reduction only to the merchandise as described.
Both the language of the chapter 99 temporary duty reduction provision and the classification must match the subject merchandise before subheading 9902.15.18, HTSUS, is applied. The terms of subheading 9902.15.18, HTSUS, only cover tweezers that are provided for in subheading 8203.20.20, HTSUS. Subheading 8203.20.20, HTSUS, does not describe brow sets. Moreover, subheading 9902.15.18, HTSUS, does not include any language regarding tweezers put up in sets. As the language of the chapter 99 temporary duty reduction does not describe the entire brow set, subheading 9902.15.18, HTSUS, is inapplicable to the brow set.
For the aforementioned reasons, we hereby affirm NY N305328. Accordingly, the subject brow set does not qualify for the chapter 99 temporary duty reduction, and is correctly classified pursuant to GRI 3(b) under subheading 8203.20.20, HTSUS, as “Files, rasps, pliers (including cutting pliers), pincers, tweezer, metal cutting hears, pipe cutter, bolt cutters, perforating punches and similar handtools, and base metals parts thereof: Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: Tweezers,” as the tweezers impart the essential character of the brow set.
Sincerely,
for
Craig T. Clark, Director
Commercial and Trade Facilitation Division