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HQ 082372

March 20, 1990

CLA-2 CO:R:C:G 082372 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 7009.92.1000

Mr. Edward J. Murray
Director of Importing
Allied of Chicago, Inc.
190 Carpenter Ave.
Wheeling, IL 60090

RE: Mirror/Brush Sets and Brush/Comb/Mirror Sets

Dear Mr. Murray:

This ruling is in response to your letter of June 2, 1988, requesting the classification of certain grooming kits under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for our examination.

FACTS:

The three submitted samples are described as follows:

Item 3007-"Hot Combo" consists of a magnified and regular revolving stand mirror, a petite purse mirror, and a blusher brush, packaged in a reusable, clear vinyl travel case.

Item 6011-"Italian Hang Mirror, Comb, and Brush Set" contains a magnified and regular mirror with its own hand/stand base. A matching comb and full size hair brush complete the set.

Item 2000-"Dresser Set" is essentially the same as item 6011 above, but produced in Hong Kong.

ISSUE:

What is the proper classification of items 3007, 6011, and 2000 under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. When
goods are prima facie classifiable under two or more headings, GRI 3 must be consulted. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character.

The Explanatory Notes to GRI 3(b) indicate, in pertinent part, that "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie classifiable in different headings;

(b) consist of products or 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 repacking.

Items 3007, 6011, and 2000 each meet criteria (a), (b), and (c) above. Item 3007 posesses at least two components classifiable in different headings: the mirror in Heading 7009 and the blush brush in Heading 9603. The same can be said for items 6011 and 2000: the mirror in Heading 7009 and the comb in Heading 9615. Every component within each grooming kit is dedicated to enhancing one's appearance. Neatly packaged, the kits are put up for sale directly to the consumer without any need for repacking.

With the above elements satisfied, the essential character of each set must be determined to allow for proper classification. In general, "essential character" has been construed to mean the attribute which strongly marks or serves to distinguish an article. It may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.

Regarding item 3007, it is our opinion that the mirror, based upon size (relative to the other articles), value, and magnifying capability, conveys the essential character of that set.

As for items 6011 and 2000, the hand/stand mirror imparts the essential character of those sets. The value of the mirror substantially exceeds the value of the brush and comb. Moreover, the mirror is a magnifying type which makes it much more marketable than the accompanying articles.

HOLDING:

Items 3007, 6011, and 2000 are classifiable in subheading 7009.92.1000, HTSUSA, which provides for glass mirrors, whether or not framed, framed, not over 929 square centimeters in reflecting area. The applicable rate of duty is 7.8 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division


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