CLA-2-96:RR:NC:SP:233 D83961
9615.11.3000; 7009.92.1000; 6805.20.0000; 8212.10.0000;
4417.00.8090; 9603.21.0000; 9603.90.8050
Mr. Gene Schwam
Aircargo Brokerage Co.
7278 N.W. 58th Street
Miami, FL 33166
RE: The tariff classification of His and Hers Spa Sets from China.
Dear Mr. Schwam:
In your letter dated October 22, 1998, you requested a tariff
classification ruling.
The submitted samples are referred to as His and Hers Spa
Sets. "Her" set consists of the following items:
3 cosmetic brushes
1 sponge applicator
1 eyelash brush/comb
1 hand mirror
1 emery board
"His" set consists of the following items:
1 razor
1 wooden shoehorn
1 toothbrush
1 emery board
1 shoe brush
The components are contained in a cotton canvas case, each
within a compartment. The spa sets are not considered sets for
U.S. Customs purposes. Each component will be separately
classified.
Your samples are being returned as requested.
The applicable subheading for the 3 cosmetic brushes, if
valued not over 5 cents each, will be 9603.30.2000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
artists' brushes, writing brushes and similar brushes for the
application of cosmetics. The rate of duty will be 3.1% ad
valorem. If valued over 5 cents but not over 10 cents each, the
applicable subheading will be 9603.30.4000, HTS, which provides for
artists' brushes, writing brushes and similar brushes for the
application of cosmetics. The rate of duty will be 0.1 cents each.
If valued over 10 cents each, the applicable subheading will be
9603.30.6000, HTS, which provides for artists' brushes, writing
brushes ans similar brushes for the application of cosmetics. The
rate of duty will be 0.6% ad valorem.
The applicable subheading for the sponge applicator will be
9616.20.0000, HTS, which provides for powder puffs and pads for the
application of cosmetics or toilet preparations. The rate of duty
will be 5.1% ad valorem.
The applicable subheading for the eyelash brush/comb will be
9615.11.3000, HTS, 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/gross plus 4.6%
ad valorem.
The applicable subheading for the hand mirror will be
7009.92.1000, HTS, which provides for glass mirrors, whether or not
framed, including rear-view mirrors: other: framed: not over 929
cmý in reflecting area. The rate of duty will be 7.8% ad valorem.
The applicable subheading for the emery boards will be
6805.20.0000, HTS, which provides for natural or artificial
abrasive powder or grain, on a base of textile material, of paper,
of paperboard or of other materials, whether or not cut to shape or
sewn or otherwise made up: on a base of paper or paperboard only.
The rate of duty will be 0.5% ad valorem.
The applicable subheading for the razor will be 8212.10.0000,
HTS, which provides for razors and razor blades (including razor
blade blanks in strips), and base metal parts thereof: razors. The
rate of duty will be 0.1 cent each plus 0.2% ad valorem.
The applicable subheading for the wooden shoehorn will be
4417.00.8090, HTS, which provides for tools, tool bodies, tool
handles, broom or brush bodies and handles, of wood; boot or shoe
lasts and trees, of wood: other, other. The rate of duty will be
5.7% ad valorem.
The applicable subheading for the toothbrush will be
9603.21.0000, HTS, which provides for toothbrushes, including
dental-plate brushes. The rate of duty will be 0.7% ad valorem.
The applicable subheading for the shoe brush will be
9603.90.8050, HTS, which provides for other brushes. The rate of
duty will be 3.4% 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