CLA-2-96:RR:NC:SP:233 C89109
Mr. Robert P. Kenneally
Tower Group International
150 Eastern Avenue
Chelsea, MA 02150-3352
RE: The tariff classification of a pet grooming kit from Taiwan.
Dear Mr. Kenneally:
In your letter dated June 12, 1998, on behalf of J.H. Smith Co., Inc., you
requested a tariff classification ruling.
The submitted sample is a pet grooming kit for dogs and cats. The kit
consists of three metal brushes, two nail clippers, and a metal file. The set
is sold in a hard plastic case that is shaped to hold the six items.
We find that the above-described items comprise, for tariff purposes,
"goods put up in sets for retail sale." With reference to General Rule of
Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States
(HTS), we find that the components equally merit consideration in determining
the classification of the set, but that neither of those components alone can be
said to impart the essential character of the whole. Under such circumstances,
GRI 3(c) directs that the set be classified under the heading which occurs last
in numerical order. In this case, the brushes are last.
The applicable subheading for the pet grooming kit will be 9603.90.8050,
Harmonized Tariff Schedule of the United States (HTS), which provides for
brushes... other: other: other. The rate of duty will be 3.4% ad valorem.
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 Lawrence Mushinske at 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division