Mr. Edward J. Murray -
Director of Importing
Allied of Chicago
190 Carpenter Avenue
Wheeling, Illinois 60090
RE: The tariff classification of the "Three-piece Vanity Set" (Comb,
brush and Mirror) from South Korea.
Dear Mr. Murray:
In your letter dated June 29, 1990, you requested a tariff
The prospective import is a three-piece vanity set - (comb, brush
and mirror). The comb and brush are plastic with metal edging on both
and a metal backing on the brush. The glass mirror has metal edging
and metal backing.
The import is a set which is classified under the General Rules
of Interpretation (G.R.I.) 3(c) i.e. in the absence of finding the
component which gives the set its essential character, the set will be
classified under the heading which occurs last in numerical order
among those items which equally merit consideration. That item is the
The applicable subheading for the comb will be 9615.11.3000,
Harmonized Tariff Schedule of the United States (HTS), which provides
for combs, valued over $4.50 per gross, of plastics. The rate of duty
will be 28.8 cents per gross plus 4.6 percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport