CLA-2-96:OT:RR:NC:N4:415
Alexander Kopp
CVS Pharmacy, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a set of four makeup brushes with case from China.
Dear Mr. Kopp:
In your letter dated August 13, 2024, you requested a tariff classification ruling.
An image was submitted in lieu of a sample.
The article under consideration is described as a set of four brushes with carrying case, CVS item number 256422. This set includes four makeup brushes of different sizes with bristles made of polybutylene terephthalate (PBT) plastic and handles of styrene acrylonitrile plastic and aluminum. Per your correspondence, the brushes are valued at greater than 10 cents per each. The carrying case, which measures 5.5 inches high by 3.3 inches wide by .55 inches deep, is predominately made of polyurethane and nylon and features an overlapping cover.
The applicable subheading for the set of four makeup brushes with carrying case, CVS item number 256422, will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, 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): [a]rtists' brushes, writing brushes and similar brushes for the application of cosmetics: [v]alued over 10¢ each.” The general rate of duty is 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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