CLA-2-96:OT:RR:NC:N4:433
Kathy Trotta
Senior Customs Specialist
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a brow kit from China.
Dear Ms. Trotta:
In your letter dated February 14, 2017, you requested a tariff classification ruling. A sample was submitted.
SAP, K000048TJ, is identified on the blister package box as the “Tartan + Twine, Perfect Brow Kit.” The 4 piece brow kit consists of an eyebrow comb scissor, an eyebrow razor, a brow groomer and a slant tip tweezer. The eyebrow comb scissor is composed of an ABS (plastic) handle, stainless steel blades and ABS comb. The eyebrow razor is composed of an ABS handle and stainless steel razor. The brow groomer is composed of a PS (plastic) handle, an aluminum ferrule, a PS comb and a PBT (plastic) nylon brush. The slant tip tweezer is composed of all stainless steel. This kit is marketed on the packaging box as tools for captivating eyes.
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.”
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. 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 to the HTSUS, General Rules for the Interpretation of the Harmonized System, 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 4 piece brow kit are classified in two or more headings 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 “Tartan + Twine, Perfect Brow Kit” is a [set] within the meaning of the tariff schedule.
The ENs to the HTSUS, at Rule 3 (b) (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, and when the essential character of a [set] can be determined, the classification is made according to the component, or components taken together, which can confer onto the set as a whole its essential character – see GNs, General Rules for the Interpretation of the Harmonized System, Note X to Rule 3 (b).
We note that the eyebrow comb scissor is a composite good for tariff purposes. Combs are classified in heading 9615, HTSUS, and scissors are classified in heading 8213, HTSUS. We also note that the brow groomer is a composite good for tariff purposes. Brushes are classified in heading 9603, HTSUS, and combs are classified in heading 9615, HTSUS. The essential character of the eyebrow comb scissor is imparted by the scissors, and the brow groomer has no essential character – see New York rulings: N144361 dated February 14, 2011 and N220406 dated June 14, 2012. If the brow groomer was imported by itself, it would be classified in accordance with GRI 3 (c), HTSUS, with the comb of the composite good falling last numerically in the tariff, heading 9615, HTSUS.
Observation of the brow kit indicates different uses for each of the 4 tools. The comb to the eyebrow comb scissor lifts fine-hairs and the scissors cut long and unruly fine-hairs. The eyebrow razor temporarily removes fine hairs of the eyebrow for shaping. The brush to the brow groomer, shapes and grooms eyebrow hairs into place creating volume, and the comb separates lashes and removes mascara clumps after application. The slant tweezer removes unwanted hair. We are of the opinion that “no essential character” can be determined for the Perfect Brow Kit, because the 4 tools have different uses all of which contribute to the maintaining and perfecting of one’s eyebrows. In the opinion of this office, the comb to the brow groomer falls last numerical in the tariff schedule, and as such the entire set is classified in heading 9615, HTSUS.
The applicable subheading for the “Tartan + Twine, Perfect Brow Kit” will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like….: Combs, hair-slides and the like: Of hard rubber or plastics; Combs, Valued over $4.50 per gross: Other.” The rate of duty will be 28.8¢/gross + 4.6% 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 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 Neil H. Levy [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division