NY 852581
June 06 1990
CLA-2-96:S:N:N1:236 852581
Mrs. Barbara J. Rousselle
Import Manager
Towle Housewares
615 Belleville Avenue
New Bedford, Massachusetts 02745
RE: The tariff classification of a Silverplated Brass Comb and Brush
Set, item # 834, and a Silverplated Zinc Alloy Dress Set (Comb, Brush
and Mirror), item # 3203, from Hong Kong and China respectively.
Dear Mrs. Rousselle:
In your letter dated May 9, 1990, you requested a tariff
classification ruling.
The prospective imports consists of two grooming sets:
1. Style # 834 -- Silverplated Brass Comb and Brush Set
2. Style # 3203 -- Silverplated Zinc Alloy Dresser Set (comb,
brush, and mirror)
In the absence of establishing the essential character of
any one item in the sets, the sets will be classified under the
General Rules of Interpretation, 3(c), i.e. classifiable under
the HTS heading which occurs last in numerical order among those
items which equally merit consideration. That item is the comb
in both cases.
The applicable subheading for the grooming sets will be
9615.19.4000 Harmonized Tariff Schedule of the United States
(HTS), which provides for other combs, valued over $4.50 per
gross. The rate of duty will be 28.8 cents per gross plus 4.6
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport