CLA-2-83:S:N:N1:113 874758
7010.90.2000
Mr. Mark Landes
18 Wendt Avenue
Larchmont, NY 10538
RE: The tariff classification of a vanity set from China
Dear Mr. Landes:
In your letter dated May 21, 1992, you requested a tariff classification
ruling.
The merchandise is a four-piece vanity set containing an oval tray, a
perfume botttle, a photo frame and a makeup brush. The tray, frame and brush
are made of gold-plated zinc and aluminum. You have stated that the perfume
bottle is of machine-made glass with a stopper of zinc and aluminum.
Although sold together in a retail package, the items are not a set for
tariff purposes, since they do not consist of products or articles put up
together to meet a particular need or carry out a specific activity. They
are, therefore, classifiable separately.
The applicable subheading for the photo frame will be 8306.30.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
photograph, picture or similar frames, of base metal. The rate of duty will
be 5.3% ad valorem.
The applicable subheading for the perfume bottle will be 7010.90.2000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
containers (with or without their closures) of a kind used for the conveyance
or packing of perfume or other toilet preparations ... produced by automatic
machine. The rate of duty will be 3.7% ad valorem.
The applicable subheading for the brush will be 9603.30.6000, Harmonized
Tariff Schedule of the United States (HTS), which provides for artist's
brushes, writing brushes, and similar brushes for the application of
cosmetics, valued over 10 cents each. The rate of duty will be 3.1% ad
valorem.
The applicable subheading for the tray, if in chief weight of zinc, will
be 7907.90.3000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other articles of zinc, of a type used for household, table or
kitchen use; toilet and sanitary wares. The rate of duty will be 3.4% ad
valorem.
The applicable subheading for the tray, if in chief weight of aluminum,
will be 7615.10.9000, Harmonized Tariff Schedule of the United States (HTS),
which provides for table, kitchen and other household articles of aluminum,
other. The rate of duty will be 3.8% ad valorem.
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