CLA-2-96:OT:RR:NC:N4:422
Mr. Chandler Shekher
Embel
26 Woods Edge Road
West Chester, PA 19382
RE: The tariff classification of a back strap, mirror, bucket and toilet brushes from China
Dear Mr. Shekher:
In your letter dated April 19, 2012, you requested a tariff classification ruling.
The submitted sampleis identified as a Bath Kit. This item consists of a back strap made of sisal on one side and terry fabric on the other side, a mirror with a glass reflecting surface mounted on a wood handle, a nail brush, a hair brush and a face brush, all imported in a wood bucket. The back strap measures approximately 27” x 4”. The mirror measures approximately 5½” x 2¾”. The nail brush measures approximately 3¾” x 1½”. The hair brush measures approximately 6¼” x 1¾”. The face brush measures approximately 4” x 1½”. The bucket has a diameter of approximately 4”.
You have stated in a telephone conversation with this office that this item will be given away as a gift to magazine subscribers. The item will be imported in a plain cardboard box that will only have an item number printed on it at time of importation. After importation, your customer will place an address label on the box, for the purposes of shipping the gift to the subscriber. As you requested, the sample will be returned to you.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) 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 or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
This item meets criteria (a) and (c) of Explanatory Note X but does not meet criteria (b). The various articles of this item meet different needs and are designed to carry out different activities. Therefore, all articles of this item must be classified separately.
The applicable subheading for the wood bucket will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood marquetry and inland wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other: other. The rate of duty will be 3.2 percent ad valorem.
The Lacey Act (16 U.S.C. 3371) ("Act") was amended by the Food, Conservation, and Energy Act of 2008. The amendments to the Act introduced, among other things, the requirement for an import declaration for plants and plant products entering the United States. A list of products and the associated Chapter or Heading of the Harmonized Tariff Schedule of the United States, which require a Plant Product Declaration Form (PPQ 505), was part of the notice published in the Federal Register by the U.S. Department of Agriculture, Animal and Plant Health Inspection Service (74 Fed. Reg. 5911). Products of heading 4420 are listed in the subject Federal Register Notice. You are advised, in regard to obtaining specific information, to contact the aforementioned agency at the following location: U.S. Department of Agriculture APHIS 4700 River Road Riverdale, MD 20737-1236 Telephone number: 877-770-5990.
The applicable subheading for the back strap will be 6302.99.2000, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: Of other textile materials: other. The rate of duty will be 8.4% ad valorem.
The applicable subheading for the mirror will be 7009.92.1000, HTSUS, 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 will be 7.8 percent ad valorem.
The applicable subheading for the hair brush will be 9603.29.4010, HTSUS, which provides for…hair brushes…: other: valued not over 40 cents each…hairbrushes. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.
The applicable subheading for the nail brush will be 9603.29.409010, HTSUS, which provides for…nail brushes…: other: valued not over 40 cents each…other. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.
The applicable subheading for the face brush will be 9603.29.409010, HTSUS, which provides for…other toilet brushes for use on the person…: other: valued not over 40 cents each…other. The rate of duty will be 0.2 cents each plus 7 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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division