CLA-2-96:OT:RR:NC:N4:433
Jeanette Arciero
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a brush and comb, packaged together for retail sales, from China.
Dear Ms. Arciero:
In your letter dated May 31, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 446097 is a travel size brush and comb packaged on a hanging blister card. Both the brush and comb are made of polypropylene, thermoplastic, with the brush having nylon bristles. Cost data indicates that the comb is valued over $4.50 per gross.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: 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 and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In this instance, the brush is classified in heading 9603, HTSUS and the comb is classified in heading 9615, HTSUS; are used for grooming one’s self; and are packaged together for retail sales. Accordingly, we find that the brush and comb packaged together is a set within the meaning of the tariff schedule.
Further, the ENs at GRI 3 (b) (VIII), state 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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Upon review of both items contained within the set, we are unable to determine the essential character of the set, as 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 set. Consequently, the brush and comb set will be classifiable under the principle of GRI 3(c), the heading which occurs last in numerical order amongst those headings which equally merit consideration. Of the two items, the comb is the component that occurs last in numerical order in the tariff schedule, and as such, the set is classified in heading 9615, HTSUS.
The applicable subheading for the brush and comb set, valued over $4.50 per gross, 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,
Thomas J. Russo
Director
National Commodity Specialist Division