CLA-2-96:OT:RR:NC:4:234
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of an eyebrow grooming set from China
Dear Ms. Trotta:
In your letter, dated November 10, 2016, you requested a classification ruling. The ruling was requested on an eyebrow grooming set, item number B000252TJ. A sample was submitted for our review and will be returned, per your request.
The kit consists of four items: A pair of slant tip tweezers, valued at $0.39; an angled brow brush, valued at $0.33; a spoolie brush, valued at $0.31; and an arch definer brush, valued at $0.35. While the tweezers are used remove hair in order to shape and define the brows, the brushes, per the supplied description, are for combing, shaping and grooming the brows. They are packaged together in a retail box.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
This office considers item B000252TJ to be a set for tariff classification purposes, with the essential character imparted by the makeup brushes, which predominate by quantity and cumulative value.
The applicable subheading for the eyebrow grooming set will be 9603.29.4090, Harmonized Tariff Schedule of the United States, which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued not over 40? each: Other. The rate of duty will be 0.2? each + 7% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division