CLA-2-96:OT:RR:NC:N4:234
Ms. Jennifer L. Buntrock
Paris Presents Incorporated
3800 Swanson Ct.
Gurnee, IL 60031
RE: The tariff classification of the cosmetic brush set from China
Dear Ms. Buntrock:
In your letter dated September 30, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The submitted sample, Ecotools, Item #1213, is a 5-piece cosmetic brush kit containing one powder brush, one Mini Kabuki brush, one concealer brush, one eye shading brush and one beige reusable cosmetic pouch made of PVC and linen. The brushes are packaged in the cosmetic pouch for retail sale with a zipper closure and attached to cardboard.
The cosmetic brush kit is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The essential character of the set is imparted by the brushes.
The applicable subheading for the four cosmetic brushes will be 9603.30.6000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. 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 Albert Gamble at @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division