Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930
RE: The tariff classification of cosmetic brush sets from China.
Dear Ms. Balice:
In your letter dated April 12, 1999, you requested a tariff classification ruling.
The submitted samples are as follows:
1. Style 60927 “Cosmetic Brush Set in PVC Pouch,” which is comprised of four cosmetic brushes, one cosmetic foam applicator, one eyebrow brush/comb and a zippered PVC pouch. The pouch features compartments in which to store the brushes. The brushes measure between 5 and 6 inches in length.
2. Style 60727 “Mini Cosmetic Brush Set in Mirror Plastic Case,” which is comprised of three cosmetic brushes and one cosmetic foam applicator in a mirrored plastic case. The brushes measure approximately 1 7/8 inches in length.
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 components equally merit consideration in determining the classification of the set, but that none of the 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 both instances, the classification for the cosmetic foam applicator occurs last.
The applicable subheading for cosmetic brush sets will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3% ad valorem.
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 212-637-7061.
Robert B. Swierupski