Trade Compliance Analyst
At CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of beauty accessories from China.
Dear Mr. Prata:
In your letter dated November 7, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item number 985972 is the “beauty 360tm Expert Eye Essential Kit.” The kit is comprised of five implements for use in grooming one’s eyelashes and eyebrows. The kit has an eyelash curler made of steel with a rubber handle; a duel-ended brow brush that consists of a plastic comb and eyelash brush; a precision razor having a plastic handle with steel cutting edge; tweezers made of steel; and a magnifying mirror made of 40 cm2 glass in a plastic frame with suction cups. These items are packaged together on a blister card ready for retail sales.
Item number 986064 is the “beauty 360tm Defining Brow Set.” The item contains a brow brush and a pair of scissors for grooming one’s eyebrows. The brush is made of plastic with nylon bristles and the scissors are made of stainless steel. Both the brush and scissors are packaged together on a blister card ready for retail sales.
Item number 986073 is the “beauty 360tm Mustache Grooming Kit.” The item contains a fine toothed comb and a pair of scissors for grooming one’s mustache. The comb is made of plastic and the scissors are made of stainless steel. Both the comb and scissors are packaged together on a blister card ready for retail sales.
Item number 988445 is the “beauty 360tm Crystal File & Case.” The item contains a nail file and a fitted case. The file is made of glass grounded to an abrasive finish and has a plastic handle, and the case is made of plastic and comes apart in two pieces. Both the nail file and its case are packaged together on a blister card ready for retail sales.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In this instance, we find that the “beauty 360tm Expert Eye Essential Kit,” “beauty 360tm Defining Brow Set,” and the “beauty 360tm Mustache Grooming Kit” constitute a set for tariff purposes, in that the three items above are classified in two or more different headings of the Harmonized Tariff Schedule of the United States (HTSUS), are used together for either grooming one’s eyelashes and eyebrows, or grooming one’s mustache, and are packaged directly to consumers for retail sales, without repackaging.
For the “beauty 360tm Expert Eye Essential Kit,” “beauty 360tm Defining Brow Set,” and the “beauty 360tm Mustache Grooming Kit,” the component or components taken together which can confer onto the set as a whole its essential character will determine the classification of the set, insofar as an essential character determination can be rendered. The ENs to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.”
It is our opinion that the essential character for the “beauty 360tm Expert Eye Essential Kit” is imparted by the steel eyelash curl, in that, this instrument hugs the roots of the eye lashes for superior lift and curl, while the other instruments are used for maintenance, defining arches and removing unwanted hairs. Accordingly, this item is classified as a nonthermic, nonornamental device for curling hair in heading 9615, HTSUS.
It is our opinion that the essential character for the “beauty 360tm Defining Brow Set” and the “beauty 360tm Mustache Grooming Kit,” is imparted by the stainless steel scissors, in that the scissors allow for the trimming of one’s brows or mustache, while the brush preps the hair upwards for trimming one’s brows and the comb preps the hair downwards for trimming one’s mustache. Accordingly, both items are classified as scissors in heading 8213, HTSUS.
At this time, we are unable to provide a classification on item number 988445, the “Crystal File & Case” as we need additional product information as identified below.
Please indicate how many sides of the Crystal Glass File contain any abrasive material.
Please provide the breakdown of the component materials (the metal abrasives and extra fine grit) by weight, expressed in percentages, which are applied to the Crystal Glass File.
You state that the Crystal Glass File is sandblasted with metal abrasives and that “extra fine grit” is adhered to the surface of the file and ground to achieve its abrasiveness. Please explain the purpose of the metal abrasives. Please identify the material which you state is “extra fine grit” (e.g., emery, pumice, silicon carbide, etc.). Indicate whether this material is a natural mineral abrasive or a synthetic chemical which functions as an abrasive. Indicate the precise chemical or mineral name of this material.
Please indicate whether the Crystal File is coated or impregnated with the abrasive material (e.g., powder or grain, etc.). If so, please indicate the precise chemical or mineral name of this abrasive material. If the abrasive material will be pasted or glued onto the article, identify the adhesive or glue used to bind the abrasive to the article (as well as the abrasive itself). If the abrasive material is agglomerated within the body of the article, please explain the process and identify both the abrasive and the binding agent
How is the abrasive applied to the carrier which you state is 100% glass? Is it attached with a binder? Please identify the adhesive or glue (e.g., plastic resin, cement, etc.) used to bind the abrasive to the article.
Are the abrasive materials (metal abrasives and extra fine grit) agglomerated within the body of the glass article? If so, please explain the process and identify both the abrasive materials (precise chemical or mineral names) and the binding material (e.g., plastic resin, cement, etc.).
The applicable subheading for the “beauty 360tm Expert Eye Essential Kit” will be 9615.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Other: Nonthermic, nonornamental devices for curling the hair.” The rate of duty will be 8.1% ad valorem.
The applicable subheading for the beauty 360tm Defining Brow Set” and the “beauty 360tm Mustache Grooming Kit” will be 8213.00.9000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: Valued over $1.75/dozen: Other.” The duty rate will be 3¢ each + 3%.
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 Neil H. Levy at E-mail address: firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division