CLA-2-85:S:N:N3:119 887709
Mr. Robert L. Follick
Gibney, Anthony & Flaherty
Including Follick & Bessich, P.C.
665 Fifth Avenue
New York, NY 10022-5305
RE: The tariff classification of a home hair cutting kit from
China.
Dear Mr. Follick:
In your letter dated June 25, 1993, you requested a tariff
classification ruling on behalf of Conair Corporation, East
Windsor, NJ.
The home hair cutting kit consists of the following:
Electric hair clipper with taper control
Three hair length control attachments
Blade guard
Plastic comb
Scissors
Lubricating oil
Cleaning brush
Vinyl storage bag
Plastic shoulder cape
Descriptive booklet
Video tape - "Hair Cuts at Home"
The kit will be imported packed for retail.
Based on General Rules of Interpretation 3(b), Harmonized
Tariff Schedule of the United States, we consider the home hair
cutting kit to be a set whose essential character is imparted by
the hair clipper. The complete set, except for the video, will be
classified as an electric hair clipper.
The applicable subheading for the home hair cutting kit will
be 8510.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for shavers and hair clippers, with self-
contained electric motor; parts thereof... hair clippers. The rate
of duty will be 4 percent.
Based on Chapter 85, Note 6, HTS, the video tape is separately
classifiable.
The applicable subheading for the video tape will be
8524.22.1040, HTS, which provides for video tape recordings. The
rate of duty will be 0.66 cent per linear meter.
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