CLA-2-96:OT:RR:NC:N4:433
Long Vu
Classification Manager – Customs Compliance
Walgreen Co.
304 Wilmot Road, MS #3163
Deerfield, IL 60015
RE: The tariff classification of grooming implements and aids from China.
Dear Mr. Vu:
In your letter dated October 23, 2015, you requested a tariff classification ruling. As requested, the samples provided will be returned to you.
Walgreens Item Code, 371512, is identified on the blister package as the “studio35beautytm Brow Groomer Tweezer.” It is a combination implement consisting of tweezers on one end and a comb on the other end, and is composed entirely of stainless steel. The tweezers are designed for the removal of a single, strand of hair along the eyebrows and the comb is designed to separate eyebrow hairs for purposes of a clean, defined look.
Walgreens Item Code, 925094, is identified on the blister package as the “studio35beautytm Beautiful Brow Kit – 9 piece brow grooming kit.” The kit consists of: four different eyebrow stencils; tweezers; eyebrow scissors; a 3-in-one razor; and a duel-end brush. The four different eyebrow stencils are each composed of plastic and are contained within a singular plastic storage sleeve. The tweezers and scissors are both composed of stainless steel. The 3-in-one razor is a combination implement, consisting of a plastic handle attached to a brush and comb headpiece that can be detached in order for the razor head to be used; the brush is composed of unknown material and the comb is composed of plastic and the razor is composed of unknown material. The duel-end brush consists of a plastic handle, which is attached at one end to an angled eyebrow brush composed of synthetic hair and attached at the other end to a spoolie brush composed of synthetic hair. All of the items are put up in a set for retail sale and are contained in a reclosable clear Polyvinyl-chloride (PVC) plastic pouch.
The General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS) provide at GRI 3 (b) that “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their [essential character], insofar as this criterion is applicable.” These same “Rules” provide at GRI 3 (c) that “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”
The Brow Grooming Tweezer is a combination implement or mixed good consisting of tweezers and a comb. Neither the tweezers nor the comb provide a more specific description for tariff classification purposes, as both have disparate functions. The overall purpose of tweezers is for the removal of hairs and the overall purpose of a comb is for shaping, styling and managing hair. No essential character applies to the combination or mixed good, as both are used in the grooming of one’s eyebrows. Consequently, both headings merit equal consideration. Accordingly, heading 9615, HTSUS, falls last in the tariff schedule of the two competing headings.
The applicable subheading for the Brow Groomer Tweezer will be 9615.19.4000, 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: Combs, hair-slides and the like: Other: Combs: Valued over $4.50 per gross.” The rate of duty will be 28.8¢/gross + 4.6% ad valorem.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs constitute the official interpretation of the Harmonized Tariff Schedule at the international level. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs, Rule 3 (b), at (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.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
The ENs state at 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 case, the individual components of the 9 piece brow grooming kit are classified in two or more heads of the HTSUS, are put up together for purposes of maintaining and beautifying one’s eyebrows, and are packaged for retail sale directly to purchasers without repacking. Accordingly, we find that the Beautiful Brow Kit is a set within the meaning of the tariff schedule.
For purposes of classifying sets, classification is made according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character – see ENs Rule 3 (b), X. Upon review of all of the pieces of the “Beautiful Brow Kit” we are unable to determine the essential character of the set, as the tweezers are for removal of a single, stand of hair along the brows; the comb is for separating brow hairs for purposes of a clean look along the brows, the scissors are for cutting the length of the hairs along the brows and providing a uniform fullness to the brows; the razor is for removing unwanted hairs for purposes of providing a clean and uniform shape to the brows; and the brushes contribute to the maintaining of the shape and fullness of the brows; all of which work together for the primary purpose of creating beautiful eyebrows.
Consequently, although the comb falls last numerically in the tariff schedule, it does not merit consideration for the set, rather the duel-ended brush and the brush on the 3-in-one razor equally merit consideration for classification of the Beautiful Brow Kit. It is the duel-ended brush that allows for one side of the brush to apply the eyebrow powder and the other side of the brush to cleanly and perfectly spread the eyebrow powder, while the brush on the 3-in-one razor allows for the shaping of the brows. As such, it is our opinion that the Beautiful Brow Kit is classifiable in heading 9603, HTSUS.
The applicable subheading for the Beautiful Brow Kit will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes ….: Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10¢ each.” The rate of duty will be free.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division