CLA-2-96:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an eyelash curler kit and an eyelash grooming kit from China.
Dear Mr. Kenny:
In your letter dated September 25, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
Images were submitted in lieu of samples.
The first product under consideration is described in your request as a “compact mirror with eyelash curler,” item number 286137. The light blue compact is constructed from plastic and features a round glass mirror on both the top and bottom. The mirrors have a diameter of 53 millimeters. The eyelash curler has a purple plastic handle, and the carbon steel curler has a gold matte finish. It comes with a pink placement pad and two extra pads. All items are sold in a single retail package. This office is of the opinion that this would constitute a set for classification purposes, and the eyelash curler would impart the essential character to this set, General Rule of Interpretation (GRI) 3(b) noted.
The second product under consideration is described in your request as the "Glam Squad Lash Out Kit," item number 312050. It contains three implements used to apply false eyelashes: tweezers, a plastic “spoolie” brush, and an eyelash placement tool. The light purple tweezers have a stainless steel working edge, and the coral colored plastic brush is made of plastic. You state in your submission that the eyelash placement tool is made of stainless steel with a plastic handle. This tool, in plum purple, is designed to hold a false eyelash in position, parallel to the eyelid, as the eyelash is applied to the eyelid. This set also features a non-fitted plastic pouch. They will all be sold in a single retail package.
We concur that the "Glam Squad Lash Out Kit," item number 312050, would be a set for classification purposes, but disagree that this product would be appropriately classified in chapter 96. GRI 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.
This office considered the importance of both the tweezers and the eyelash placement tool to the activity of applying false eyelashes. It is our opinion that no one item provides the essential character, so GRI 3(b) does not apply. We also note that due to the low comparative value, the “spoolie” brush does not merit equal consideration. Thus, the eyelash placement tool of heading 8205 would provide the classification to this set, as it occurs last in numerical order in comparison to the tweezers, GRI 3(c) noted.
The applicable classification for the “compact mirror with eyelash curler,” item number 286137, will be 9615.90.2000, HTSUS, which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [o]ther: [n]onthermic, nonornamental devices for curling the hair.” The column one, general rate of duty is 8.1 percent ad valorem.
The applicable subheading for the "Glam Squad Lash Out Kit," item number 312050, will be 8205.51.3060, HTSUS, which provides for “[h]andtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: [o]ther handtools (including glass cutters) and parts thereof: [h]ousehold tools, and parts thereof: [o]f iron or steel: [o]ther (including parts): [o]ther (including parts).” The column one, general rate of duty is 3.7 percent ad valorem.
With regard to the applicable rate of duty, the eyelash curler is also provided for in HTSUS heading 9902. HTSUS subheading 9902.17.97, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[e]yelash curlers (provided for in subheading 9615.90.20).” This eyelash curler meets the prerequisites of this tariff provision. Accordingly, it is entitled to beneficial treatment under HTSUS subheading 9902.17.97. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.51.3060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8205.51.3060, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division