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NY 866580


Sep 26, 1991

CLA-2-46:S:N:N1:230 866580

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.5000; 9615.11.3000; 9615.11.4000; 7009.92.1000; 9603.29.4000; 6805.30.5000; 3924.90.5000; 9616.20.0000; 9603.29.8000; 9603.21.0080

Mr. William J. Doherty
Liberty International, Inc.
140 Eastern Avenue
Chelsea, MA 02150

RE: The tariff classification of a gift basket of assorted personal care items from Taiwan.

Dear Mr. Doherty:

In your letter which was received in our office on August 29, 1991, you requested a tariff classification ruling. The request was made on behalf of the importer Noymer Manufacturing Company.

A sample of the product to be classified was submitted. The product is a gift basket containing assorted personal care items. The basket consists of bamboo sides interlaced and held together with another unidentified material. Packed for retail sale with the basket are a loofah pad, a plastic comb, a hair clip, a pumice sponge, a plastic framed mirror, a hair brush, a plastic nail file, vinyl acetate toe separators, polystyrene applicators, a facial brush and a toothbrush.

The gift basket consists of a selection of assorted personal care items. In addition, the basket is a separate article not related to the other items. For tariff classification purposes, the items are not classifiable as a set. Each item is classifiable separately.

The applicable subheading for the loofah pad will be 4602.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of loofah. The duty rate will be 3 percent ad valorem.

The applicable subheading for the comb will be 9615.11.3000, HTS, which provides for combs, of plastics, valued over $4.50 per gross. The duty rate will be 28.8 cents per gross plus 4.6 percent ad valorem.

The applicable subheading for the hair clip will be 9615.11.4000, HTS, which provides for combs, hair-slides and the like, of hard rubber or plastics; other than combs, not set with imitation pearls or imitation gemstones. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the mirror will be 7009.92.1000, HTS, which provides for glass mirrors, framed, not over 929 square centimeters in reflecting area. The duty rate will be 7.8 percent ad valorem.

The applicable subheading for the hair brush will be 9603.29.4000, HTS, which provides for toothbrushes, shaving brushes, hair brushes, eyelash brushes, and other toilet brushes for use on the person; other than toothbrushes, valued not over 40 cents each. The duty rate will be 0.2 cent each plus 7 percent ad valorem.

The nail file consists of an abrasive material glued to a base of paper and plastic. The applicable subheading for the nail file will be 6805.30.5000, HTS, which provides for natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: on a base of other materials. The duty rate will be Free.

The applicable subheading for the tweezers and toe separators will be 3924.90.5000, HTS, which provides for other household and toilet articles, of plastics. The duty rate will be 3.4 percent ad valorem.

The applicable subheading for the applicators will be 9616.20.0000, HTS, which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The duty rate will be 8.5 percent ad valorem.

The applicable subheading for the facial brush will be 9603.29.8000, HTS, which provides for toothbrushes, shaving brushes, hair brushes, eyelash brushes, and other toilet brushes for use on the person; other than toothbrushes, valued over 40 cents each. The duty rate will be 0.3 cent each plus 3.6 percent ad valorem.

The applicable subheading for the toothbrush will be 9603.21.0080, HTS, which provides for toothbrushes, other than mechanical. The duty rate will be 0.2 cent each plus 3.4 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the basket or on the pumice sponge. Your request for a classification ruling for the basket should include an identification of all components of the basket and a breakdown by value of the components comprising the basket. Your request for a classification ruling for the pumice sponge should include the composition of the pumice block indicating what the base material is and specifying any abrasives, glass, chemicals, etc., which are added to the base material. In addition, a description of how the ridges on the side of the block are formed is required. Are the ridges part of the mold or are they formed after the block is made?

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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