CLA-2-96:OT:RR:NC:N4:415
Ms. Francene C. Hinds
JAV International, Inc.
500 Ocean Avenue
East Rockaway, NY 11518
RE: The tariff classification of a set of five makeup brushes with case from China.
Dear Ms. Hinds:
In your letter dated April 11, 2022, you requested a tariff classification ruling on behalf of your client M. Z. Berger and Co., Inc.
Images were submitted in lieu of a sample.
The article under consideration is described as the “LED Travel Makeup Brush Holder,” style number NBG261. This item is a set of five makeup brushes of different sizes in a black plastic case that incorporates a built-in mirror with 12 LED lights. The lights can be turned on and off and the brightness adjusted with a touch button. The case is sized to fit only the brushes. Per your correspondence, the brushes are each valued at greater than $.10. The presented example was “Nightmare Before Christmas” themed, with the character “Sally” on the front of the case and a repeating print with “Jack Skellington” on the brush handles.
You indicate that the lighted mirror case holds a higher value than the brushes, but we cannot discount the utility of the cosmetic brushes and the fact that the case is fitted specifically for these brushes. As such, we find that both merit equal consideration and this set will be classified by the cosmetic brushes utilizing General Rule of Interpretation 3(c).
The applicable subheading for the “LED Travel Makeup Brush Holder,” style number NBG261, will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, 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): [a]rtists' brushes, writing brushes and similar brushes for the application of cosmetics: [v]alued over 10¢ each.” The general rate of duty is Free.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division