CLA-2-96:RR:NC:SP:233 C89402
Mr. Mark Yang
Uniland Enterprise
7984 Pineville Circle
Castro Valley, CA 94552
RE: The tariff classification of a shoe brush and cotton golf towel from
China.
Dear Mr. Yang:
In your letter dated June 19, 1998, you requested a tariff classification
ruling.
The submitted sample consists of a shoe brush with wire bristles which is
attached to a cotton towel (17" x 27"). The brush is attached to a retractable
cord which recoils into a plastic and metal case. A metal clip on the back of
the case hooks it into a hole in the towel. At the top of the towel is a metal
eyelet through which a metal hook is looped. The article is to be used as a
golf accessory. The metal hook connects the towel to the golf bag. The brush
is to be used to clean the bottom of golf shoes while the towel is used to clean
the surface of golf shoes. The items will be imported and sold together as a
set.
We find that the above-described items comprise, for tariff purposes,
"goods put up in sets for retail sale." With reference to General Rule of
Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States
(HTS), we find that the shoe brush and the towel equally merit consideration in
determining the classification of the set, but that neither of those components
alone can be said to impart the essential character of the whole. Under such
circumstances, GRI 3(c) directs that the set be classified under the heading
which occurs last in numerical order. In this instance, the classification for
the shoe brush occurs last.
The applicable subheading for the shoe brush and cotton golf towel set will
be 9603.90.8050, HTS, which provides for other brushes. The rate of duty will
be 3.4% ad valorem. For quota purposes the towel is reported separately under
6307.90.8940, HTS, which falls within textile category designation 363. Based
upon international textile trade agreements, products of China are subject to
visa requirements.
The designated textile and apparel categories may be subdivided into parts.
If so, visa and quota requirements applicable to the subject merchandise may be
affected. Since part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and changes, to obtain
the most current information available, we suggest that you check, close to the
time of shipment, the Status Report on Current Import Quotas (Restraint Levels),
an internal issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
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 Lawrence Mushinske at 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division