Ms. Kathy Trotta
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of the ConairPet Home Grooming Kit made in China
Dear Ms. Trotta:
In your letter dated August 28, 2007, you requested a tariff classification ruling. A sample of the pet grooming kit for the home was submitted with your ruling request.
The merchandise is identified in your letter as the Model PGRDC04 ConairPet Home Grooming Kit. The kit consists of a hair clipper with an adjustable blade assembly, eight comb attachments to use over the blade, scissors, a metal comb, hexagonal spanner, cleaning brush, lubricating oil, instructional DVD and instruction booklet. The hair clipper has a self-contained electric motor. All of the items are packaged together in a hard plastic case. The case is packed in a cardboard box ready for retail sale.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
The ConairPet Home Grooming Kit is a single retail package containing items that are classifiable under several separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the HTSUS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The subject articles, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTSUS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The hair clipper imparts the essential character to the set.
Your sample will be returned as requested.
The applicable subheading for the ConairPet Home Grooming Kit will be 8510.20.9000, HTSUS, which provides for shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof, hair clippers, other. The rate of duty will be 4 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Ann Taub at 646-733-3018.
Robert B. Swierupski