CLA-2-85:OT:RR:NC:N1:113
Ms. Deborah Pineda
Wahl Clipper Corporation
2900 North Locust Street
Sterling, IL 61081
RE: The tariff classification of ear, nose and brow trimmers from China
Dear Ms. Pineda:
In your letter dated April 5, 2012, you requested a tariff classification ruling. The samples of the three models of ear, nose and brow trimmers that you submitted will be returned to you as requested.
The first item is identified in your letter as a wet/dry ear, nose and brow trimmer, Model 05567-500. It is a battery operated cordless shaver. The shaver has a self-contained electric motor, a sliding “on/off” switch and a protective cap. The item features a slotted rotary head which cuts the hair that protrudes through the slots and can be used wet or dry to remove body hair. The item is packed in a blister display pack ready for retail sale.
The second item is identified in your letter as a lighted ear, nose and brow trimmer, Model 05546-100. It is a battery operated cordless shaver. The shaver has a self-contained motor, a sliding “on/off” switch, a lighted battery head and a protective cap. The item features a slotted rotary head which cuts the hair that protrudes through the slots. The item is packed in a blister display pack ready for retail sale.
The third item is identified in your letter as a wet/dry 2-head ear, nose and brow trimmer, Model 05560-2101. This model includes a slotted rotary head, a detail head and a plastic eyebrow guide. The rotary head is a shaver that contains stainless steel blades which slide along the inside of a slotted plate, thus cutting those hairs which protrude through the slots. The shaver is used wet or dry to remove body hair. The detail head is a hair clipper with comb-like cutter blades that slide to and fro over a fixed metal comb thus cutting the hair which is caught between the teeth of the combs. The detail head is used to trim stray hairs. The plastic eyebrow guide comb is used to trim eyebrows. The model under consideration has a self-contained electric motor, a sliding “on/off” switch and a protective cap. All of the items contained in Model 05560-2101 are packaged in a blister display pack with a cardboard insert ready for retail sale.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
The wet/dry 2-head ear, nose and brow trimmer, Model 05560-2101, is a single retail package containing items that are classifiable under two or more separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the Harmonized Tariff System at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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.
The ear, nose and brow trimmer, Model 05560-2101, in our opinion, meets the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTSUS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. In the opinion of our office, the hair-removing shaver imparts the essential character to the set.
The applicable subheading for the ear, nose and brow trimmers (model numbers 05567-500, 05546-100 and 05560-2101) will be 8510.10.0000, HTSUS, which provides for shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof: shavers. The rate of duty will be free.
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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division