CLA-2-42:S:N:N3G:341 864406
Ms. Renee I. Abend
Davies, Turner & Co.
90 Washington Street
New York, NY 10006
RE: The tariff classification of grooming bags, a toothbrush and
a comb from China.
Dear Ms. Abend:
In your letter dated June 19, 1991, on behalf of Denal
Sales, you requested a tariff classification ruling.
You have submitted two samples of men's vinyl grooming
bags designed as promotional items on which the purchaser will
have their company name and/or logo imprinted. One bag contains
a tooth brush and a hard rubber hair comb. The bags are lined
with textile materials and measure approximately 7" x 4 1/2" x 1
1/2". The items close by means of top textile zipper closures.
You have indicated that the bag containing the toothbrush and
comb will be imported together. The items are not considered a
set. Therefore, for classification purposes each item will be
classified separately.
The applicable subheading for both grooming bags of vinyl
will be 4202.92.4500, Harmonized Tariff Schedule of the United
States (HTS), which provides for travel, sports and similar bags,
with outer surface of plastic sheeting, other. The duty rate
will be 20 percent ad valorem.
The applicable subheading for the toothbrush will be
9603.21.0080, HTS, which provides for toothbrushes and other
toilet brushes for use on the person: Toothbrushes...Other. The
duty rate will be 0.2 cents each plus 3.4 percent ad valorem.
The applicable subheading for the comb of hard rubber will
be 9615.11.2000, HTS, which provides for combs, hair-slides and
the like: Of hard rubber: valued over $4.50 per gross: Of hard
rubber... The duty rate will be 7.8 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport