CLA-2-61:OT:RR:NC:TA:348
Mr. Jamal Ahmed
Duhamel Consultation Solutions c/o
Farrow International Trade Consulting
5397 Eglinton Avenue West, Suite 220
Etobicoke, Ontario M9C 5K6
RE: The tariff classification of a foot care kit from Germany.
Dear Mr. Ahmed:
In your letter dated April 3, 2009, you requested a tariff classification ruling.
The submitted sample, identified as Pedisolix Foot Odor Control, is a two piece foot care kit consisting of a pair of cotton knit socks and a .2 ounce plastic container filled with foot cream. The cream is applied to foot which then is placed in a sock to absorb the cream. They will be imported packed for retail sale.
Your letter of inquiry states that it is your opinion that this foot care kit would be classified under heading 3304.30.0000 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note (X) to General Rule of Interpretation (GRI) 3(b) that the term "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users with repacking.
The two piece foot care kit meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking.
Since neither items imparts the essential character GRI 3(c), HTSUS, provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the knit sock comes last.
The applicable subheading for the foot care kit will be 6115.95.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pantyhose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted, other, of cotton, other. The rate of duty will be 13.5%.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division