CLA-2 RR:CR:GC 962885 gah
Mr. Arlen T. Epstein
Tompkins and Davidson
One Astor Plaza
1515 Broadway, 43rd floor
New York, NY 10036-8901
RE: Vanity set comprised of comb, brush and mirror in plastic bag
Dear Mr. Epstein:
This is in regard to your ruling request of May 7, 1999, on the tariff classification of a vanity set in a plastic bag, containing one brush, one comb, and one hand mirror in a clear polyvinyl chloride (PVC) plastic bag, under the Harmonized Tariff Schedule of the United States, (HTSUS).
FACTS:
The merchandise is described as a “Summer Vanity Set”, which will be produced for Avon Products, Inc, in the Republic of China. The PVC bag contains one wooden hairbrush with plastic bristles, one wooden comb with wooden teeth, and one wood and glass hand mirror. The hairbrush is 8 3/8 inches in length. The comb is 6 1/2 inches in length. The hand mirror is 9 3/8 inches in length and contains an oval shaped mirror 4 inches in length.
The PVC bag is 11 inches by 5 1/4 inches by 2 inches, trimmed in embossed plastic to imitate woven textile fabric, and features two plastic handles. It is well made, and is sized to accommodate the brush, comb, and mirror. The items in the bag will be packaged in sealed plastic bags. The mirror is also packed in a cardboard box just big enough to accommodate it. The articles will be imported, marketed and sold in this manner as a set.
ISSUE:
Is the “Summer Vanity Set” classifiable as a set put up for retail sale or are the articles separately classifiable?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.
Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), provides for, in pertinent part,... travel bags...and similar containers....of sheeting of plastic. The bag is classified therein. Heading 7009 provides for, in pertinent part, glass mirrors, whether or not framed. The mirror is classified therein. Heading 9603 provides for, in pertinent part, brushes. The hairbrush is classified therein. Heading 9615 provides for, in pertinent part, combs. The comb is classified therein.
You argue that the articles form a set put up for retail sale. GRI 3(a) indicates that when goods such as the ones at issue are classifiable in more than one heading, headings which refer to part only of the articles, the headings are to be regarded as equally specific. GRI 3(b) provides that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the component which gives them their essential character.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. See T.D. 89 80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The EN to GRI 3(b) states that to meet the criteria of a set put up together for retail sale, articles must:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings.
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).
Applying the above GRI 3(b) EN criteria, the instant goods are several different goods classifiable in different headings. Criteria (a). The goods are put up together to carry out the specific activity of grooming and enhancing one’s personal appearance. Criteria (b). See HQ 082372, dated March 20, 1990, HQ 089781, dated October 22, 1991, and HQ 962041, dated November 16, 1998. See also NY 852581, dated June 6, 1990, NY 854124, dated July 23, 1990, and NY C81873, dated November 21, 1997. The goods are put up in a manner suitable for sale directly to users without repacking in the bag. The bag is a size and shape that accommodates the three articles. Criteria (c).
To be classified at GRI 3(b), the set must be classifiable as if the set consisted of the one article which gives the whole its essential character, insofar as this criterion is applicable. The Explanatory Notes indicate that the characteristic which gives the set its essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
You argue that the set cannot be classified under GRI 3(b) because no essential character can be determined, with some supporting citations. We agree. Each article is attractively constructed of light colored wood. While each of the EN characteristics arguably point to one or another of the articles in the set, the comb, brush and mirror each contribute equally to the use of the goods in personal grooming, and the bag contains the articles for storage. Under 3(c), the set, without an essential character, is classified in the heading which occurs last in numerical order among those headings equally meriting consideration, which is the comb.
The reusable carrying bag is the heading 4202 container by which the set is put up together for retail sale, and provides a means of storage if the user is so inclined. The bag does not meet the criteria set forth in GRI 5(a) or (b) to be classified as such a container. It is not specially shaped or fitted so as to contain only these articles. The sealed polyethylene bags and the cardboard mirror box are GRI 5(b) packing materials.
HOLDING:
The instant articles are classified as a set put up for retail sale in subheading 9615.19., HTSUS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof; combs, hair-slides and the like: other: combs. Inasmuch as no exact values are given for the combs, we cannot provide a specific classification. If they are valued not over $4.50 per gross, they will be classified in subheading 9615.19.2000, HTSUS. If they are valued over $4.50 per gross, they will be classified in subheading 9615.19.4000, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division