CLA-2-96:OT:RR:NC:N4:433
Philip J. Ditjo
Legal Department
German American Chamber of Commerce Inc., NY
80 Pine Street, Floor 24
New York, NY 10005
RE: The tariff classification of a brush and combs from Germany; Country of Origin.
Dear Mr. Ditjo:
In your letter dated March 21, 2017, on behalf of Bartpracht (GmbH) you requested a tariff classification ruling. Illustrative literature and product information were submitted. No material breakdown tables were provided by weight, quantity and cost.
Article number 4260459735236 is identified on the illustrative literature as the “BeardBrush.” The article is composed of a pear tree wooden handle and has seven rows of natural wild boar bristles. The article is oval in shape and on the back of the oval wooden handle it is stamped with the logo “BARTPRACHT.” This article measures 9cm long x 5cm high.
Article number 4260459735243 is identified on the illustrative literature as the “Wooden Comb 8 CM.” The article is composed of native hard wood, for example cherry, pear, maple and ash-tree. The front of the comb is stamped with the logo “BARTPRACHT.” This article is 8 centimeters long.
Article number 4260459735274 is identified on the illustrative literature as the “Butterfly.” The articles is a metal beard comb encased by two foldable metal handles.
Article number 4260459735212 is identified on the illustrative literature as the “Comb Tag I.” The article is a small, metal beard comb made of a zinc alloy which is refined with nickel. The front of the comb is stamped with the logo “BARTPRACHT.” This article comes with a stainless steel chain that is 70 cm in length.
Article number 4260459735229 is identified on the illustrative literature as the “Comb Tag II.” The article is a small, metal beard comb made from brass sheet which is plated in silver. The front of the comb is stamped with the logo “BARTPRACHT.” This article comes with a stainless steel chain that is 70 cm in length.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Article number 4260459735236, the “BeardBrush” is classified in accordance with GRI 1 in the heading of 9603, HTSUS, with its pertinent subheading reading: “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes, and other toilet brushes for use on the person ….”
The applicable subheading for the “BeardBrush,” if valued not over 40¢ each, will be 9603.29.4090, HTSUS 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.” The rate of duty will be 0.2¢ each + 7% ad valorem.
The applicable subheading for the “BeardBrush,” if valued over 40¢ each, will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTSUS), 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: Valued over 40¢ each: Other.” The rate of duty will be 0.3¢ each + 3.6% ad valorem.
Article number 4260459735243, the “Wooden Comb 8 CM” and article number 4260459735274, the “Butterfly” comb are classified in accordance with GRI 1 in the heading of 9615, HTSUS, with its pertinent subheading reading: “Combs” – other than of hard rubber or plastics.
The applicable subheading for the “Wooden Comb 8 CM” and “Butterfly” comb, if valued not over $4.50 per gross, will be 9615.19.4000, HTSUS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Combs: Valued not over $4.50 per gross.” The rate of duty will be 9.7¢/gross + 1.3% ad valorem.
The applicable subheading for the “Wooden Comb 8 CM” and “Butterfly” comb, if valued over $4.50 per gross, will be 9615.19.4000, HTSUS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Combs: Valued over $4.50 per gross.” The rate of duty will be 28.8¢/gross + 4.6% ad valorem.
Article number 4260459735212, the “Comb Tag I” and article number 4260459735229, the “Comb Tag II,” both of which consist of a comb and chain are considered composite goods for tariff purposes, and are classified in accordance with GRI 3 (b), HTSUS. GRI 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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, insofar as this criterion is applicable. In our opinion, it is the metal combs for “Comb Tag I” and “Comb Tag II” that imparts the essential character to the goods, as the combs are the working instruments grooming one’s bead.
The applicable subheading for the “Comb Tag I” and Comb Tag II,” if valued not over $4.50 per gross, will be 9615.19.4000, HTSUS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Combs: Valued not over $4.50 per gross.” The rate of duty will be 9.7¢/gross + 1.3% ad valorem.
The applicable subheading for the “Comb Tag I” and Comb Tag II,” if valued over $4.50 per gross, will be 9615.19.4000, HTSUS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Combs: Valued over $4.50 per gross.” 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 https://hts.usitc.gov/current.
Section 304 of the Tariff Act of 1930 (19 U.S.C. §1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. See 19 Code of Federal Regulations, 134.11.
Congressional intent in enacting 19 U.S.C. §1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlaender & Co., 27 CCPA 297 at 302; C.A.D. 104 (1940). As such, the proper country of origin marking, i.e., Germany, needs to be marked on the imported brushes and combs, unless sold in retail packaging in which the marking of the packaging will satisfy the county of origin marking requirements. Also see 19 Code of Federal Regulations 134.46, which may or not be applicable to the imported merchandise.
There are prohibitions and restrictions on exotic and endangered species of which certain plants and animals are restricted or prohibited from importation because of their status under CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora), ESA (Endangered Species Act), or other U.S. laws. Virtually all articles made from exotic leather or other parts of reptiles and amphibians; sea turtles; exotic tropical bird feathers or other parts; ivory from elephants or marine mammals; and coral from many Caribbean, Pacific Island and Southeast Asian countries are prohibited entry under various endangered species laws. It is prudent for your client to provide FWS (Fish and Wildlife Services) with both the common and scientific species names for any products about which they have questions or are planning to import, well in advance of any proposed importation dates. Please contact FWS directly for any licensing requirements or waivers to be issued on your client’s goods containing wood products and/or animal parts.
Relevant Government Agencies
Address questions regarding products derived from wildlife or endangered species to:
Division of Management Authority
International Affairs
U.S. Fish and Wild Life Services (FWS)
5275 Leesburg Pike
Falls Church, VA 22041
Telephone Number (703) 358-2104
Address questions regarding FDA requirements for importation of brushes for human or animal use to:
Office of General Counsel
Division of Enforcement
U.S. Food and Drug Administration (FDA)
10903 New Hampshire Avenue
Silver Spring, MD 20993
Telephone Number 1-888-463-6332
Also address questions to:
Animal and Plant Health Inspection Service (APHIS)
Plant Protection and Quarantine (PPQ)
Director’s Office
4700 River Road, Unit 133
Riverdale, MD 20737
(301) 734-8645
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division