CLA-2-33:OT:RR:NC:N1:140
Mr. John Hanson
MBC Brokers Inc.
13823 Judah Ave
Hawthorne, CA 90250-6415
RE: The tariff classification of Beard Care Kit from China
Dear Dear Mr. Hanson:
In your letter dated September 27, 2018, you requested a tariff classification ruling on behalf of your client Viking Revolution LLC.
The subject product is called a beard care kit. You indicate that the kit is packaged in a cardboard box with a metal tin inside. All the items inside the tin will be wrapped in a clear plastic bag that is open at the end. The cardboard box will be shrink-wrapped in clear plastic. You indicate that the ultimate consumer will be able to see the marking upon looking at the box. The sample we received was not marked.
The tin with a hinged lid is valued at $1.52. Inside the tin are the following items:
1 beard comb (58 cents),
1 beard brush (90 cents) ,
1 pair of scissors (1.10),
1 tin of beard balm (1.55) (ingredients on the back) and;
1 bottle of beard oil (1.05).
The following is a review of the classification of the elements of the set being imported when imported separately:
Wooden Comb: 9615.19: 28.8¢/gross + 4.6%; 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
Brush: 9603.29: 0.3¢ each + 3.6%; Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): 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 over 40¢ each: Hairbrushes
Scissors: 8213.00: 3¢ each + 3%; Scissors, tailors' shears and similar shears, and blades and other base metal parts thereof: Valued over $1.75/dozen: Other (including parts)
Beard Balm and Beard Oil: 3307.90 : 5.4%; Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties:
We have not reviewed the Tin as there was no indication of the material from which it is made. As it will not impact on the classification of the set in this instance, it will not be reviewed for this ruling.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
You indicate that you don't believe any of the items stands out as imparting the essential character, as all items are equally important in the function of caring for your beard. You indicate that the product would be classifiable last in the HTS among eligible breakouts, (i.e. - the comb). We disagree. Whereas no single item may be considered as imparting the essential character in this instance, the beard balm and the beard oil are both classifiable in Heading 3307. The beard balm and the beard oil provide the essential character of the set when value is taken into account ($2.60 combined). The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the Beard Balm and the Beard Oil. We note that the Tin is not taken into account for purposes of essential character in this instance. The tin and the other packaging material do not equally merit consideration. Additionally, you did not provide a breakdown of the metal components of the tin. As the tin will not be a factor in the classification of this set, that information is not needed for this review.
The applicable subheading for the Beard Care Kit will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3307.90.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3307.90.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
You also have requested a review for Country of Origin Marking. In your request letter you imply that “all the items inside the tin will be wrapped in a clear plastic bag that is open at the end and the cardboard box will be shrink-wrapped in clear plastic. The ultimate consumer will be able to see the marking upon looking at the box.”
You further state that: “As for the marking we believe the outside box and the tin should be marked "box and or tin and contents made in china".”
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
We are unable to provide a determination on the proposed marking of the imported Beard Care Kit, as described above as a marked sample was not received. However, we find the suggested wording to be confusing. The phrase “box and or tin and contents” may be construed to mean some items may not be of Chinese origin. If marked more specifically, such as “Box, tin and contents, Made in China” or similar language, and the placement meets the rquirements of and language of (19 CFR 134.41(a), we would consider it to be an acceptable country of origin marking for the imported Beard Care Kit.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division