CLA-2-96:OT:RR:NC:N4:433
Brian G. Pearce CVS On-Site Import Client Liaison
Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895
RE: The tariff classification of an eyelash and eyebrow maintenance kit from China.
Dear Mr. Pearce:
In your letter dated July 19, 2010, on behalf of CVS/Caremark, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 823149 is described as an assortment of articles used for the maintenance and beautification of ones eyelashes and eyebrows. There are eight articles packaged together for retail sale in a box bearing the label “Beautycare Specialty Implements.” This package consist of : (1) three inch round glass mirror in a polystyrene frame, (2) slanted tweezers constructed of stainless steel in a plastic storage case, (3) pointed tweezers constructed of stainless steel in a plastic storage case, (4) folding lash brow brush and comb constructed of polystyrene/aluminum polypropylene, (5) scissors constructed of carbon steel, (6) eyelash curling device constructed of polypropylene chrome plated carbon steel, (7) replacement (additional) pair of eyelash curling refill pads, and (8) carrying case (bonus cosmetic case) made of reinforced/laminated PVC.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
As described above, the subject merchandise cannot be classified by reference to GRI 1 because several of the articles are classifiable in different headings of the HTSUS. Vanity cases which include cosmetic cases are classifiable in heading 4202; mirrors are classifiable in heading 7009; tweezers are classifiable in heading 8203; scissors are classifiable in 8213; and folding lash brow brushes and combs are classified in heading 9615. Accordingly, the applicable GRI is as follows.
GRI 3 (b): Mixtures, composite goods consisting or different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
At GRI 3 (b) (VIII), ENs to the HTSUS, it states that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Further delineated under GRI 3 (b) (X), ENs, 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; and (c) are put up in a manner suitable for sale directly to users without repacking.
The combination of articles presented in the subject merchandise meets the first and last criteria for goods put up in sets for retail sale, but fails to meet the second criteria, as all of the articles do not meet a particular need or carry out a specific activity. While the eyelash curler, folding lash brow brush and comb, tweezers, scissors and mirror are put up for the purpose of maintenance and beautification of ones eyelashes and eyebrows, the cosmetic case is not designed to specifically carry all articles contained within the kit. Specifically the eyelash curler and mirror cannot fit inside the cosmetic case. Since the cosmetic articles and case are not complementary and adapted to one and another, and are not put up to meet or carry out a specific purpose, the kit does not comprise a set as defined by GRI 3 (b) (X) – consequently each individual article is separately classifiable.
The applicable subheading for the PVC carrying case, will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics.” The rate of duty will be 12.1¢/kg + 4.6% ad valorem.
The applicable subheading for the glass mirror, will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Not over 929 square centimeters in reflecting area." The rate of duty will be 7.8% ad valorem.
The applicable subheading for the slanted and pointed tweezers, made of stainless steel, will be 8203.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: tweezers.” The rate of duty will be 4% ad valorem.
The applicable subheading for the steel scissors, will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts).” The rate of duty will be 3¢ each + 3% ad valorem.
The applicable subheading for the folding lash brow brush and comb, will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like…..: Combs, hair-slides and the like: Of hard rubber or plastic; Combs, Valued over $4.50 per gross; Other." The rate of duty will be 28.8¢/gross + 4.6% ad valorem.
The applicable subheading for the eyelash curling device, will be 9615.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Other: Nonthermic, nonornamental devices for curling the hair." The rate of duty will be 8.1% ad valorem.
The applicable subheading for the replacement eyelash curling pads, will be 9615.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like… and parts thereof: Combs, hair-slides and the like: Other: Other: Other." The rate of duty will be 11% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division