Mr. Ryden Richardson, Jr.
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of cosmetics brush sets with cases from China.
Dear Mr. Richardson:
In your letter dated August 28, 1997, on behalf of Drummers West Ltd., you requested a tariff classification ruling.
The submitted samples are three sets of four assorted cosmetics brushes in zippered cases. Each set contains the following:
1 - deluxe powder brush with natural goat hair bristles
1 - dome powder brush with natural goat hair bristles
1 - shading brush with natural pony hair bristles
1 - eyebrow comb/brush with synthetic nylon bristles
Each assortment is packed in one of three different flocked plastic cases. The cases, which are rectangular in shape, feature compartments to hold the brushes and measure approximately 6" x 8 1/2" x 2" when zipped. Noting GRI 5(a), the pouches are specially shaped to contain the brushes and are of a kind normally sold with such brushes. The pouches would therefore be classified under the same provision as the brushes since they are sold and marketed with the brushes.
The applicable subheading for the cosmetics brush sets with cases will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), 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 1.2% ad valorem.
Please note that the zippered cases, if imported and presented on their own, will be classified under a different tariff number and would be subject to quota and visa restrictions.
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.
Gwenn Klein Kirschner
Chief, Special Products Branch