CLA-2-96:OT:RR:NC:N4:433
Troy D. Crago-Edwards
Import Specialist Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a brush and comb set from China.
Dear Mr. Edwards:
In your letter dated January 21, 2011, you requested a tariff classification ruling. No sample was provided.
Item number A003EA01522 is described as baby brush and comb set. The item contains one hairbrush composed of a polypropylene handle and plastic bristles, and one comb composed of polypropylene. The hairbrush is valued at $0.56 per unit, while the comb is valued at $0.35 per unit. The item will feature the image of a Sesame Street character on the brush and packaging. There are three separate sets, each featuring a different Sesame Street character (Elmo in red color, Big Bird in yellow color, and Cookie Monster in blue color). You indicate that the brush and comb are packaged together ready for retail sale prior to importation.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order.
The baby brush and comb set cannot be classified in accordance with GRI 1, in that the articles are not described by the terms of the headings and any relative section and chapter notes to the HTSUS. As such, the applicable GRIs are as follows: GRI 3 (b): Mixtures, composite goods consisting or different materials or made up of different components, and 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 material or component which gives them their essential character, insofar as this criterion is applicable. GRI 3 (c): When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, 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. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
At GRI 3 (b) (VIII), ENs to the HTSUS, it states that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Further delineated under GRI 3 (b) (X), ENs, the term “goods put up in sets for retail sale” means 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 (c) are put up in a manner suitable for sale directly to users without repacking. Upon review of the components of the baby brush and comb set, we find that the item meets the definition of a set for tariff purposes. It consists of at least two components classified in different headings [brush heading 9603, HTSUS and comb heading 9615, HTSUS], is put together to carry out a specific activity of grooming an infant’s hair, and is packaged in a manner that allows it to be sold directly to the user without repacking.
While the baby brush and comb set meets the definition of a set for tariff purposes, no one component imparts the essential character to the set. The brush and comb play an equal role in the act of grooming, and thus equally merit consideration in providing the essential character to the article. As a result, the baby brush and comb set will be classifiable under the principle of GRI 3(c), the heading which occurs last in numerical order among those heading which equally merit consideration. In this case, the comb is the component that appears last in numerical order in the tariff (heading 9615, HTSUS).
The applicable subheading for the baby brush and comb set, will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair slides and the like…..: 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¢/gross + 4.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division