CLA-2-85:S:N:N1:119 880158
Ms. A. Vickie Reilly
A.V. International, Ltd.
O'Hare Aerospace Center
9950 W. Lawrence Ave., Suite 300
Schiller Park, IL 60176
RE: The tariff classification of hair cutting kits packaged in a
foreign trade zone
Dear Ms. Reilly:
In your letter dated October 27, 1992, you requested a
tariff classification ruling on behalf of Wahl Clipper
Corporation, Sterling, Illinois.
The importer plans to bring into a foreign trade zone scissors
from Korea, a cleaning brush, a neck duster brush, a plastic cape
and a plastic case from Taiwan or Hong Kong and package them with
other articles of U.S. origin into hair cutting kits. The
articles contained in the kits will be as follows:
Deluxe Home Hair Cutting Kit: electric hair
clipper with attachment combs and blade
guard, scissors, barber comb, styling comb,
neck duster brush, cleaning brush, clipper
oil, conditioning shampoo, plastic cape,
vinyl storage case, and instruction booklet
The Home Pro: same as above but without
shampoo and with a storage pouch instead of
the vinyl storage case
The HomeCut: clipper with attachments,
clipper oil, cleaning brush, scissors, barber
comb, and instruction booklet, all in a
blister package or box
The Pet Clipper Kit: clipper with blade guard
and stainless steel attachment comb, slicker
brush, dog comb, scissors, clipper oil,
cleaning brush , and instruction booklet, all
in a blister package
All four kits are considered to be sets based on General
Rules of Interpretation 3(b), Harmonized Tariff Schedule of the
United States, and are dutiable at the rate of duty applicable to
that article that imparts an essential character to the set, in
this case the hair clipper.
The applicable subheading for the four kits will be
8510.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for hair clippers with self-contained
electric motor. The rate of duty will be 4 percent.
The articles in the set that are of U.S. origin will be
allowed free of duty under subheading 9801.00.1085, HTS, which
provides for products of the United States when returned after
having been exported, without having been advanced in value or
improved in condition by any process of manufacture or other
means while abroad.
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