CLA-2-82:S:N:N3:119 896707
Mr. Gerhard F. Carl, Branch Manager
Fritz Companies, Inc.
801 Carpenter's Crossing
Folcroft West Business Park
Folcroft, Pennsylvania 19032
RE: The tariff classification of a razor/shaving cream set; a shoe polisher; a toothbrush/toothpaste set; and a mending kit from Thailand
Dear Mr. Carl:
In your letter dated April 5, 1994, on behalf of Watermen Worldwide, Ltd, Hong Kong, you requested a tariff classification ruling.
The items for which you request classifications are: a razor/shaving cream set; a shoe polisher; a toothbrush/toothpaste set; and a mending kit.
These items are to be sold to ITT Sheraton Hotel Corporation for use by hotel guests. Samples of the four items were submitted.
The razor/shaving cream set consists of a disposable safety razor with a 3-1/4-inch-long tube of shaving cream. These are in a sealed cellophane bag within a cardboard box.
The shoe polisher consists of a small, round, plastic box (2-1/4 inches in diameter) containing a sponge impregnated with shoe-polishing cream.
The toothbrush/toothpaste set consists of a toothbrush with a detachable handle and a miniature (approximately 1-3/4 inches long) tube of toothpaste. These are in a sealed cellophane bag within a cardboard
box.
The mending kit consists of six sewing needles, threaded with six different color threads, two buttons, and one safety pin. These items are in a small (3 inches long, 1-1/2 inches wide, and 1/4-inch high) plastic case with a sliding, clear plastic cover.
The applicable subheading for the razor/shaving cream set will be 8212.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for razors. This item is a set with no essential character. Therefore, based on General Rule of Interpretation (GRI) 3(c), of the Harmonized Tariff Schedule of the United States (HTS), this set would be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, 8212.10.0000, HTS, would be applicable. The duty rate will be 0.4 cents each plus 1 percent ad valorem. The specific rate of duty will apply to each article in the set.
The applicable subheading for the shoe polisher will be 3405.10.0000, HTS, which provides for polishes, creams and similar preparations for footwear or leather. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the toothbrush/toothpaste set will be 9603.21.0000, HTS, which provides for toothbrushes, including dental-plate brushes. This item is a set whose essential character is imparted by the toothbrush. Therefore, based on GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTS), this set will be classified under 9603.21.0000, HTS. The rate of duty will be 0.2 cents each plus 3.4 percent ad valorem. The specific rate of duty will apply to each article in the set.
The applicable subheading for the mending kit will be 9605.00.0000, HTS, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). The rate of duty will be 8.1 percent ad valorem.
Articles classifiable under subheadings 8212.10.0000, 3405.10.0000, 9603.21.0000, and 9605.00.0000, HTS, which are products of Thailand, are entitled to duty-free treatment under the Generalized System of Preferences (GSP), upon compliance with all applicable regulations.
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