CLA-2-96:S:N:N1:236 869871
8481.80.1040 8524.22.1040 4901.99.0093 4202.92.3030
4911.10.0080 .
Ms. Madeleine L'Italien
General Manager
Diffusion T.H.D., Inc.
503 Rue Duluth Est
Montreal, Quebec H2L 1A8
RE: The tariff classification of Do-Hy Skin Care Kit from
Canada with parts from Germany, U.S.A., and Taiwan
Dear Ms. L'Italien:
In your letter dated December 9th 1991 you requested a
tariff classification ruling.
Under the General Rules of Interpretation 3(b), sets or kits
consist of at least two different articles which are classifiable
in different headings and consist of products or articles put up
together to meet a particular need or carry out a specific
activity. They are put up in a manner suitable for sale directly
to users without repacking.
In our opinion your kit has articles which are not put up
together to meet a particular need nor designed to carry out a
specific use or activity. For customs purposes this kit will not
be treated as a set. All the parts will be separately
classifiable as follows:
Article Classification Country of Origin Duty
Loofah Brush 9603.29.8000 Germany 0.3 cent each
(Toilet Brush) (over 40 cents each) + 3.6 % ad valorem
Care Products 3304.99.0000 Canada 2.9 %
Canadian Free Trade
(Dermo-Cleanser, Face Anti-Aging Conc.,
Body Moisturizing Balm)
Article Classification Country of Origin Duty
Filter 9801.00.1084 U.S.A.
Free (8421.21.0000)
Water Control 8481.80.1040 Taiwan 5.6% ad valorem
Video Tape 8524.22.1040 Canada 0.3 cent/lin m
Canadian Free Trade
Booklet 4901.99.0093 Canada
Free
Woven Textile Bag 4202.92.3030 Canada 12% ad valorem
(No quota)
Canadian Free Trade
Action Plan 4911.10.0080 Canada
Free
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport