HQ 0083166 - Bath and Beauty Accessories - United States International Trade Commision Rulings

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HQ 083166

September 18, 1989
CLA-2:CO:C:R:G 083166 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5000

Mr. Edward J. Murray
Allied of Chicago, Inc.
190 Carpenter Avenue
Wheeling, IL 60090

RE: Bath and Beauty Accessories

Dear Mr. Murray:

This is in reference to your letter dated May 3, 1988, requesting the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an acrylic cotton ball and swab holder; and a double barrel decanter organizer with cosmetic wedges and applicators. A sample of the acrylic decanter from Hong Kong was submitted.

FACTS:

The merchandise to be classified is a clear acrylic container approximately 4 inches high. It is divided into two separate containers which are attached by a common base. One of the containers is slightly taller and has a slightly larger diameter than the other container. Each container has a separate top. Its stated purpose is for the storage of cotton balls and cotton swabs. These articles are not provided with the samples received at headquarters, but are stated to be in the containers when purchased. The second article is described as a double barrel decanter organizer, which contains twenty-five dual tipped sponge applicators in one container while the other one contains six cosmetic sponges. The cosmetic accessories that are provided for the second article at issue are from Taiwan, although the cotton balls may also be purchased from South Korea and the cotton swabs may also be purchased from Hong Kong.

ISSUE:

What is the classification of the bath and beauty accessories under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA, is governed by the General Rules of Interpretation (GRI), taken in order. When goods are prima facie classifiable under two or more headings GRI 3 is applicable. In this case classification is determined by application of GRI 3(b) which provides:

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 the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Note to GRI 3(b) provides, in part:

For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean the 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 together to meet a particular need or carry out a specific activity; and

(c) are put in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

The only important element in this case is whether the "set" consists of products or articles put up together to meet a particular need or carry out a specific activity. These products can be seen as sets dedicated to personal body care. In this instance the articles do compliment each other and they are to be used in a complimentary manner. These articles are put together to carry out a specific activity, and thus, they are a set.

With the elements for sets satisfied, the essential character of the 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 component, . . value, or the role of the article in relation to the use of the goods. The essential character of these sets is imparted by the containers. The clear acrylic containers hold and organize the cotton balls and swabs. Furthermore, the value of the acrylic holder is approximately 4 times the value of either the cotton balls or cotton swabs. The holder in the double barrel decanter represents more than one-hundred and fifty percent greater value than the next most expensive item, the cosmetic wedges. The cosmetic articles included with the holders are merely an inducement to purchase the holders.

HOLDING:

The merchandise at issue meets the requirements of a set under GRI 3(b), and the essential character of the set is imparted by the holders. Classification is under subheading 3924.90.5000, HTSUSA, which provides for other household articles and toilet articles, of plastics, other, other.

Sincerely,

John Durant, Director
Commercial Rulings Division

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