CLA-2-96:RR:NC:SP:233 F84722
Mr. Juan Dominguez
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of a travel set from South Korea.
Dear Mr. Dominguez:
In your letter dated March 21, 2000, you requested a tariff classification ruling.
The submitted sample, Vendor Stock #DS-20500, is referred to as a "Manicure Set." In our opinion, this set is better described under HTS 9605.00.0000 as a toilet set. The Harmonized Tariff Schedule Explanatory Notes describes a toilet set as "presented in a case of leather, fabric or plastics, containing, e.g., molded plastic boxes, brushes, a comb, scissors, tweezers, a nail file, a mirror, a razor holder and manicure instruments."
The set consists of a zippered vinyl pouch with fitted compartments containing the following items:
One plastic comb
One nail clipper
One toenail clipper
One metal shoehorn
One small brush
Two pairs of scissors
One pair of tweezers
One toothbrush
One razor
Two razor blades
One cuticle nipper
One combination corkscrew, bottle opener and knife
Your sample is being retained for official purposes.
The applicable subheading for the travel set will be 9605.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). The rate of duty will be 8.1% 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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division