CLA-2-42:OT:RR:NC:N4:441
Jeffrey Victoria
Ann Inc.
Seven Times Square
New York, NY 10036
RE: The tariff classification of an emergency kit from China
Dear Mr. Victoria:
In your letter dated January 31, 2013, you requested a tariff classification ruling. Your sample will be returned to you.
Style 311297 is an emergency kit. It includes two base metal earring backs, a stain remover towelette, a cleansing towelette, a nail polish remover wipe, a lint brush/mirror combination, a nail file, a cosmetic sponge, a cosmetic brush, nail polish, metal tweezers, two metal hair pins, plastic stretch bands, a sewing kit (thread in four colors, two buttons, and one needle), and double sided tape strips. All the articles are stored in a pouch that is constructed with an outer surface of polyurethane.
Although you state the items are imported together, they are not considered a set for tariff purposes. The items are not put up together to meet a particular need or carry out a specific activity. Therefore, each piece will be classified separately under its appropriate subheading.
The applicable subheading for the pouch will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty is 20 percent ad valorem
The applicable subheading for the stain remover towelette, will be 3401.19.0000, HTSUS, which provides for Soap and organic surface-active products and preparations, in form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: other. The rate of duty will be free.
The applicable subheading for the cleansing towelette will be 3402.20.1100, HTSUS, which provides for organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of 3401: preparations put up for retail sale: containing any aromatic or modified aromatic surface-active agent. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the cosmetic sponge will be 9616.20.0000, HTSUS, which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the cosmetic brush will be 9603.30.6000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be free.
The applicable subheading for the nail polish will be 3304.30.0000, HTSUS, which provides for beauty or make-up preparations for the care of skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: manicure or pedicure preparations. The rate of duty will be free.
The applicable subheading for the metal 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 percent ad valorem.
The applicable subheading for the metal hair pins will be 9615.90.3000, HTSUS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: other: hair pins. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the plastic stretch bands will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the metal sewing needles will be 7319.90.1000, HTSUS, which provides for sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and pins of iron or steel, not elsewhere specified or included: other: sewing, darning or embroidery needles. The rate of duty will be Free.
The applicable subheading for the double sided tape strips will be 3919.90.5060, HTSUS, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, whether or not in rolls: Other: Other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the nail polish remover wipe will be 3307.90.0000, HTSUS, which provides for pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: other. The rate of duty will be 5.4 percent ad valorem.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436 1130.
You propose classification of the base metal earring backs in subheading 8308.90.9000, HTSUS, which provides, in pertinent part, for clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles. This office disagrees with your proposal.
The subject earring back is distinguished from clasps, buckles, etc. of the kind described by heading 8308, HTSUS, because it does not serve to hold two parts of something together, the way a briefcase clasp holds the two sides of the case together. Rather, it serves to secure an earring post through ear and cartilage. As such, it is not described by the terms of heading 8308, HTSUS.
The applicable subheading for the base metal earring backs will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the following articles.
- For the nail file, please identify the precise chemical or mineral name of abrasive powder and also identify all materials in the base portion of the product.
-For the lint brush, please identify all the material in the lint remover component and verify that the mirror is glass.
-For the thread, please identify the fiber content of the yarn. State if it considered sewing thread.
-For the plastic buttons, please identify whether they are made of casein, acrylic resin, or polyester.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division