CLA-2-39:OT:RR:NC:N4:422
Ms. Wendy Shaukat
Newell Rubbermaid
3 Glenlake Parkway
Atlanta, GA 30328
RE: The tariff classification of a child’s health and grooming kit from China
Dear Ms. Shaukat:
In your letter dated June 16, 2011, on behalf of Graco Children’s Products Inc., you requested a tariff classification ruling.
The submitted sample is identified as a ZooCrew Deluxe Health & Grooming Kit, SAP Model# 1775181, Internal Model 2K00. This item is an 18 piece kit that is designed for “the grooming and care of infants and toddlers” and has a zoo animal theme. The 18 included pieces are identified as follows: a Salamander Spoon, an Elephant Nasal Aspirator, a Dolphin Syringe, a Finger Toothbrush/Gum Massager, 6 emery boards, tweezers, Ladybug Scissors, LiteUps Clippers (which incorporates a light emitting diode), a Tiger Thermometer, a Giraffe Toothbrush, a Turtle Brush, and a Hippopotamus Comb, all packed in a zippered storage case. The case is made of woven textile fabric with one clear plastic side and measures approximately 10” x 8½” x 3½”.
You have referenced New York Ruling (NY) K81105 dated December 1, 2003 as having addressed “very similar items to this kit,” and we agree with your comparison. However, although that ruling determined that the item under review at that time did not constitute “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3(b), you have stated that you “would like to revisit this idea again,” as you “feel that this set is very specific to the grooming/health care of infants & toddlers.” Nevertheless, according to Explanatory Note X for GRI 3(b), in determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, the imported item must consist of products or articles put up together to meet a particular need or carry out a specific activity. As stated in NY K81105, “an assortment of articles to be used in various unrelated childcare activities is not specific enough to meet” that set criteria. Therefore, the ZooCrew Deluxe Health & Grooming Kit is not considered to be a set for tariff purposes and all of the components of this item must be classified separately.
The applicable subheading for Salamander Spoon will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Elephant Nasal Aspirator and the Dolphin Syringe will be 3926.90.2100, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: …syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. The duty rate will be 4.2 percent ad valorem.
You have suggested that the storage case is correctly classified in subheading 4202.12.8070. However, since the storage bag is primarily for home storage rather than travel, it is not akin to the articles that are correctly classified in heading 4202.
The applicable subheading for the storage case will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
The applicable subheading for the tweezers will be 8203.20.2000, 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 Ladybug Scissors will be 8213.00.9000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75 per dozen: other (including parts). The duty rate will be 3 cents each plus 3% ad valorem.
The applicable subheading for the LiteUps Clippers will be 8214.20.3000, HTSUS, which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: manicure or pedicure sets and instruments (including nail files), and parts thereof: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The duty rate will be 4 percent ad valorem.
The applicable subheading for the Tiger Thermometer will be 9025.19.8040, HTSUS, which provides for "other" clinical thermometers, not liquid filled. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the Giraffe Toothbrush and the Finger Toothbrush Gum Massager will be 9603.21.0000, HTSUS, which provides for toothbrushes, including dental-plate brushes. The rate of duty will be free.
The applicable subheading for the Turtle Brush will be 9603.29.4010, HTSUS, which provides for hairbrushes, valued not over 40 cents. The rate of duty will be 0.2 cents each plus 7% ad valorem.
The applicable subheading for the Hippopotamus Comb will be 9615.11.3000, HTSUS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6% 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/.
We need additional information in order to issue a ruling regarding the 6 emery boards. Please submit the information described below.
In the information submitted with your ruling request, you indicated that the emery boards include “gravel: metal and carbon” and “body: wooden.” Please clarify the precise composition of this product.
Does the body consist of pure wood or does it consist of a paper or paperboard base above a wooden base? An exact description should be provided.
We assume that the term “gravel” refers to an abrasive powder or grain which coats the product. Is this correct?
Clarify the precise composition of any abrasive powder or grain on the product (e.g., emery, corundum, sand, silicon carbide, etc.). Does the phrase “metal and carbon” refer to a silicon carbide abrasive or another type of abrasive material? Indicate the exact chemical or mineral name of any abrasive on this product. Indicate whether the abrasive is a natural mineral or a synthetic chemical.
Does the abrasive material coat one side or both sides of the emery board? Does the abrasive material coat a paper or paperboard base, a wooden base or a base of another material? If there are no abrasive materials on the board, please state this fact.
When this information is available, you may wish to consider resubmission of your request. If you resubmit the request, please resubmit a copy of your original letter and attachments, as well as the additional information requested regarding the emery board.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division