CLA-2-62:S:N:N3-I:360 861203
9603.21.0080; 9615.11.3000; 9603.30.6000; 8214.20.3000;
3304.20.0000; 3303.00.3000; 3923.10.0000; 3923.90.0000;
7616.90.0080; 7010.90.5010; 7009.92.1000
Mr. Dennis Glassman
Inter-Maritime Forwarding Co. Inc.
182-17 150th Avenue
Springfield Gardens, NY 11413-4099
RE: The tariff classification of a woman's jacket accompanied by
various attached and unattached items from Italy.
Dear Mr Glassman:
In your letter dated December 21, 1990, resubmitted March 4,
1991, on behalf of your client, Italian Fashion Trading, you
requested a classification ruling.
The submitted sample, style number 405129, consists of a
woman's hip-length jacket, constructed from 100% cotton woven
fabric, which has numerous pockets and compartments of various
shapes and sizes containing the following functional (detachable)
items:
one (1) comb, valued @ US $8.46
one (1) hair brush, valued @ US $15.15
one (1) toothbrush
one (1) combination comb/brush, valued @ US $ 1.87
one (1) powder brush
one (1) nail nipper
two (2) eye liner pencils
one (1) bottle of eau de toilette
one (1) empty powder case of molded plastic
one (1) empty mascara case of molded plastic
one (1) empty lipstick case
one (1) empty nail polish bottle
one (1) framed glass mirror with two (2) metal
chains
Although you list three additional items to be imported with
the jacket, namely: one (1) metal nail file, one (1) metal
scissors, and one (1) metal tweezer, these three items were not
found on the submitted sample. Accordingly, this tariff
classification ruling is limited solely to the jacket and to
those items actually found in its various pockets and
compartments.
The jacket, which is single-breasted, also has long sleeves
without cuffs; a full frontal opening secured by three heavy-duty
snap fasteners; a full lining; lapels; a notched collar; a
printed logo across the upper back; a plastic-and-leather "credit
card" case permanently attached to one of the large patch pockets
on the right side of the chest; and a permanently attached,
braided string securing the pocket housing the toilet water.
The sample is being returned under separate cover.
The applicable subheading for the jacket, with its attached
"credit card" case and braided string, will be 6202.92.2060,
Harmonized Tariff Schedule of the United States (HTS), which
provides for women's or girls' anoraks, windbreakers and similar
articles, of cotton. The rate of duty will be 9.5 percent ad
valorem.
The applicable subheading for the comb will be 9615.19.4000,
HTS, which provides for combs: valued over $4.50 per gross. The
rate of duty will be 28.8 cents per gross plus 4.6 percent ad
valorem.
The applicable subheading for the hair brush will be
9603.29.8000, HTS, which provides for hair brushes valued over 40
cents each. The rate of duty will be 0.3 cents each plus 3.6
percent ad valorem.
The applicable subheading for the toothbrush will be
9603.21.0080, HTS, which provides for toothbrushes, other. The
rate of duty will be 0.2 cents each plus 3.4 percent ad valorem.
The applicable subheading for the combination comb/brush
will be 9615.11.3000, HTS, which provides for combs, hair-slides
and the like: of hard rubber or plastics: valued over $4.50 per
gross: other. The rate of duty will be 28.8 cents per gross plus
4.6 percent ad valorem.
The applicable subheading for the powder brush will be
9603.30.6000, HTS, which provides for artists' brushes, writing
brushes and similar brushes for the application of cosmetics:
valued over 10 cents each. The rate of duty will be 3.1 percent
ad valorem.
The applicable subheading for the nail nipper will be
8214.20.3000, HTS, which provides for, among other things, nail
nippers and clippers used for manicure or pedicure purposes. The
rate of duty will be 8 percent ad valorem.
The applicable subheading for the eye pencils will be
3304.20.0000, HTS, which provides for eye make-up preparations.
The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the eau de toilette will be
3303.00.3000, HTS, which provides for perfumes and toilet waters
containing alcohol. The rate of duty will be 5 percent ad
valorem.
The applicable subheading for the powder case will be
3923.10.0000, HTS, which provides for articles for the conveyance
or packing of goods, of plastics; boxes, cases, crates and
similar articles. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the mascara case will be
3923.90.0000, HTS, which provides for articles for the conveyance
or packing of goods, of plastics; other. The rate of duty will be
3 percent ad valorem.
The applicable subheading for the lipstick case will be
7616.90.0080, HTS, which provides for other articles of aluminum:
other. The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the nail polish bottle will be
7010.90.5010, HTS, which provides for other containers, of glass,
of a kind used for the conveyance or packing of goods: holding
not over 118 ml. The rate of duty will be free.
The applicable subheading for the framed glass mirror with
the two metal chains will be 7009.92.1000, HTS, which provides
for glass mirrors, whether or not framed, including rear-view
mirrors: other: framed: not over 929 square centimeters in
reflecting area. The rate of duty 7.8 percent ad valorem.
The jacket, with its attached "credit card" case and braided
string, falls within textile category designation 335. Based
upon international textile trade agreements, products of Italy
are not presently subject to visa requirements or quota
restraints.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport