Mr. Brian G. Pearce
CVS Onsite Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a personal groomer made in China
Dear Mr. Pearce:
In your letter dated July 19, 2010, on behalf of CVS/Caremark, you requested a tariff classification ruling. A sample of a personal groomer was submitted with your ruling request for our review.
The merchandise will be marketed as a personal groomer, item number 308701.
The kit consists of a hair clipper with an adjustable blade assembly, four comb attachments to use over the blade, scissors, lubricating oil, a cleaning brush, blade guard, instruction booklet and plastic carrying pouch. The hair clipper has a self-contained electric motor. All of the items are packaged in a blister display pack with a cardboard insert 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 11-Piece Pet 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 11-Piece Pet 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