CLA-2 RR:CR:GC 961435 JAS
Mr. Edward L. Hart, Jr.
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, Tennessee 38118-1556
RE: Men's Grooming Kit; Manicure and Grooming Implements With Nose Hair Remover; Comb, Nail File, Scissors, Tweezers, Clippers, Razor, Cuticle Cutter/Pusher, Tooth Brush, Corkscrew/Bottle Opener/Knife, Zippered Leather Case; Goods Put Up in Sets for Retail Sale, GRI 3(b); HQ 950332
Dear Mr. Hart:
In a letter to the Director, Customs National Commodity
Specialist Division, New York, dated January 23, 1998, on behalf
of The Sharper Image Corporation, you request a classification
ruling under the Harmonized Tariff Schedule of the United States
(HTSUS), on the DM900 Men's Grooming Kit. Your ruling request
has been referred to this office for reply.
FACTS:
A submitted sample of the DM900 consists of a zippered black
carrying case of genuine leather containing the following
implements, each with its own elastic loop: plastic comb,
stainless steel nail file, scissors, tweezers, toenail clipper,
fingernail clipper, tooth brush, cuticle pusher/cutter, razor
with blade, razor blades, corkscrew/knife/bottle opener, and
rapid Groomer, a battery-operated nose hair remover.
ISSUE:
Whether the components of the DM900 Men's Grooming Kit are
put up together to meet a particular need or carry out a specific
activity.
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LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. GRI 3(b)
states, in part, that goods put up in sets for retail sale shall
be classified as if consisting of the material or component which
gives them their essential character, insofar as this criteria is
applicable.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. 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.
Customs believes the ENs should always be consulted. See T.D.
89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Initially, manicure or pedicure sets in leather containers
are provided for in subheading 8214.20.60, HTSUS. Relevant ENs
at p. 1209 state that such sets usually contain instruments such
as nail cleaners,, corn-cutters, corn-extractors, cuticle cutting
knives, cuticle pressers and pushers, nail nippers and clippers.
The presence of the razor, blades, tooth brush and corkscrew/
bottle opener/knife remove the Men's Grooming Kit from
consideration as a manicure or pedicure set under GRI 1.
With respect to the issue of "sets" under GRI 3(b), relevant
ENs, at p. 4 under the caption RULE 3(b), state:
(X) For purposes of this Rule, the term
"goods put up in sets for retail sale"
shall be taken to mean goods which:
(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
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(c) are put up in a manner suitable for sale
directly to users without repacking (e.g.,
in boxes or cases or on boards).
The ENs direct that for goods not meeting the "sets" criteria
each item is to be classified separately in its own appropriate
heading. In this case it is apparent that the Men's Grooming Kit
satisfies criteria (a) and (c). With respect to criteria (b),
nearly all of the implements in the Men's Grooming Kit perform or
facilitate either cosmetic care of the fingers and toes or some
type of facial grooming. In our opinion, general personal
grooming is neither a particular need nor a specific activity for
purposes of criteria (b). More importantly, the corkscrew/knife/
bottle opener does not relate to cosmetic care or grooming of any
kind. In our opinion, the Men's Grooming Kit fails criteria (b)
and is not a set under GRI 3(b). Each component must be
separately classified.
Customs traditionally classifies collections of similarly
diverse articles individually. For example, a collection of
articles in a zippered vinyl bag, to include, among other things,
an emergency blanket, first aid booklet, flashlight, packs of
aspirin tablets, sewing needle, de-icing fluid, safety pins,
pliers, etc. - for use in motor vehicles for road emergencies -
was held not to qualify as a set for tariff purposes because
roadside emergencies are not a particular need or specific
activity under GRI 3(b). See HQ 950332, dated December 30, 1991,
and cases cited.
HOLDING:
The DM900 Men's Grooming Kit is not a set for tariff
purposes. Under GRI 1, each of the articles included in the Kit
is to be classified as follows:
The zippered leather case in subheading
4202.11.00, HTSUS, at 8 percent ad valorem;
The tweezers in subheading 8203.20.20, HTSUS,
dutiable at 4.8 percent ad valorem;
The corkscrew/knife/bottle opener in subheading 8211.93.00, HTSUS, at 3 cents each + 5.4 percent
ad valorem;
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The razor with blade and the blades, both
in subheading 8212.20.00, HTSUS, at 0.01 cent
each + 0.4 percent ad valorem;
The scissors in subheadings 8213.00.30 or 8213.00.90, HTSUS, depending on value,
dutiable, respectively, at 1.8 cents each
+ 4.5 percent ad valorem and 7.2 cents each
+ 7.2 percent ad valorem;
The nail file, toenail clipper, fingernail
clipper, and cuticle cutter/pusher, all
being used for manicure or pedicure purposes,
in subheading 8214.20.30, HTSUS, at 4.8 percent
ad valorem;
The rapid groomer in subheading 8510.20.00,
HTSUS, at 4 percent ad valorem;
The toothbrush in subheading 9603.21.00, HTSUS,
at 0.7 percent ad valorem; and
The comb in subheadings 9615.11.10, 9615.11.20
or 9615.11.30, HTSUS, depending on value,
dutiable, respectively, at 14.4 cents/gross
+ 2 percent ad valorem, 5.7 percent ad valorem,
and 28.8 cents/gross + 4.6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division