CLA-2-96:RR:E:NC:SP:233
Fran Janowiak
Paris Presents, Inc.
3800 Swanson Court
Gurnee, IL 60031
RE: The tariff classification of an eyebrow grooming kit from China.
Dear Ms. Janowiak:
In your letter dated September 19, 2007 you requested a tariff classification ruling.
Item number 41017 is a 13-piece eyebrow grooming and shaping kit. It includes four eyebrow stencils, three eyebrow powders, eyebrow gel, slant tip tweezers, eyebrow scissors, tip eyebrow brush, angled eyebrow brush and a polyvinyl chloride (PVC) carrying case.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The eyebrow grooming kit in a PVC pouch is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the eyelash brushes appears last in numerical order among the competing headings which equally merit consideration.
The applicable subheading for the eyebrow grooming kit will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) (con.):
Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40c each, other.” The rate of duty will be 0.3c each and 3.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division