CLA-2-96:OT:RR:NC:N4:415
Mr. David Prata
CVS Pharmacy, Inc.
One CVS Drive, Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of a brush set from China.
Dear Mr. Prata:
In your letter dated October 26, 2018, you requested a tariff classification ruling.
The article under consideration is described as the “Sparkle Queen Eye Set,” CVS item number 298459. This set consists of two implements. The first item is an angled eyeliner brush with an aluminum handle and synthetic fiber bristles. The second item is a brow/lash tool with an aluminum handle that is topped by an eyelash brush of synthetic fiber on one side and a plastic eyebrow comb on the other. The two tools will be packaged together for retail sale in a disposable polyvinyl chloride (PVC) pouch.
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. Since no one heading in the tariff schedules covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) 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.
In your request, you propose that this set should be classified by the eyeliner brush under subheading 9603.30.6000, which provides for in relevant part, “[a]rtists' brushes, writing brushes and similar brushes for the application of cosmetics: [v]alued over 10¢ each.” We disagree that this article provides the essential character to this set.
Per your submission, both items are equal in value and nothing further was provided to indicate one of the implements predominated over the other. 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 the competing headings that equally merit consideration. The brow/lash tool would be classified under heading 9615, which occurs last in numerical order in comparison to the other implement, GRI 3(c) noted.
The applicable subheading for the “Sparkle Queen Eye Set,” CVS item number 298459, which from the provided information would be valued at over $4.50 per gross, will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [c]ombs: [v]alued over $4.50 per gross: [o]ther.” The column one, general rate of duty is 28.8¢ per gross plus 4.6 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division