CLA-2-82:RR:NC:N1:113 H82937

Mr. Joel G. McClure
Restoration Hardware
2391 West Winston Avenue
Hayward, CA 94545

RE: The tariff classification of shaving sets from Great Britain

Dear Mr. McClure:

In your letter dated June 15, 2001, you requested a tariff classification ruling.

The sample you submitted is a 3-piece shaving set (item number 2304-0318). It consists of a razor, a shaving brush and a jar of shaving cream. A sample was not submitted of the 2-piece shaving kit described in your letter. It is similar to the first set, but contains only a razor and a jar of shaving cream.

The applicable subheading for both shaving sets will be 8212.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for razors. The rate of duty will be free.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division