CLA-2-82:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an eyebrow grooming set from China.
Dear Mr. Kenny:
In your letter dated April 08, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. An image was provided in lieu of a sample.
The product under consideration is described in your submission as “Eyebrow Grooming Kit,” CVS item number 428613. This set consists of three brow grooming tools, tweezers and scissors both made of stainless steel, and a plastic "spoolie" brush with nylon bristles. They all come in a fitted polyurethane pouch.
We concur that this product would be a set for classification purposes, but disagree that this product could be potentially classified under heading 9615, as indicated in your submission, because none of these items would be classifiable under heading 9615.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.
This office considered the importance of the tweezers to the activity of brow grooming and the predominate value of the scissors and is of the opinion that no one item provides the essential character, so GRI 3(b) does not apply. It is also noted that due to the low comparative value, the brush does not merit equal consideration. Thus, the scissors of heading 8213 would provide the classification to this set as they occur last in numerical order in comparison to the tweezers, GRI 3(c) noted.
The applicable subheading for these scissors will be 8213.00.9000, HTSUS, which provides for “[s]cissors, tailors' shears and similar shears, and blades and other base metal parts thereof: [v]alued over $1.75/dozen: [o]ther (including parts).” The column one, general rate of duty is 3 cents each plus 3 percent 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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division