CLA-2-96:RR:NC:SP:233 B89953
Mr. Tobias Henderson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a keychain with hairbrush from China.
Dear Mr. Henderson:
In your letter dated September 23, 1997, you requested a tariff classification ruling.
The submitted sample is a keychain with an attached miniature hairbrush. The hairbrush, which measures approximately 3-3/4" long, is made of wood with plastic-tipped metal bristles. A 4" long beaded metal chain is inserted through a hole at the end of the hairbrush handle to form a keychain.
Your sample is being returned as requested.
Classification is based upon the General Rules of Interpretation. The keychain with hairbrush is considered a composite good for classification purposes. GRI 3(b) states in part that "goods made up of different components 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". This office finds the essential character of the subject article to be imparted by the hairbrush.
The applicable subheading for the keychain with hairbrush, if valued not over 40 cents each, will be 9603.29.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for ...hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the keychain with hairbrush, if valued over 40 cents each, will be 9603.29.8010, HTS, which provides for ...hairbrushes valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% ad valorem.
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 Lawrence Mushinske at 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division