CLA-2-96:OT:RR:NC:4:234
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a keychain with hairbrush from China
Dear Ms. Trotta:
In your letter, dated January 26, 2017, you requested a classification ruling. The ruling was requested on a Mini Keychain Brush, item number 42492. A sample was submitted for our review and will be returned, per your request.
The Mini Keychain Brush consists of a base metal split wire keyring and a plastic hairbrush connected by a short chain. The brush measures approximately three inches in length by one inch wide and is functional for brushing hair; it is not merely a decorative charm. According to the supplied information, the total invoice value of the item is $0.36, with $0.26 apportioned to the brush, $0.04 to the keychain, and $0.06 to packaging.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the instant case, the keyring with brush constitutes a composite article; no one heading in the tariff schedules covers the base metal keyring and plastic brush components of the subject article in combination. GRI 1 cannot be used as a basis for classification.
As a composite article we turn to GRI 3(b), which provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case the hairbrush imparts the essential character, as it predominates in role, bulk and value over the keyring.
The applicable subheading for the Mini Keychain Brush will be 9603.29.4010, HTSUS, which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued not over 40? each: Hairbrushes. The rate of duty will be 0.2? each + 7% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division