United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 895439 - NY 895552 > NY 895538

Previous Ruling Next Ruling
NY 895538




March 24, 1994

CLA-2-44:S:N:N8:230 895538

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. June Adams
Rubigo Cosmetics, Inc.
105-107 Stonehurst Ct.
P.O. Box 106
Northvale, NJ 07647-0106

RE: The tariff classification and marking of a composite good consisting of a wooden cosmetic brush holder with cosmetic brushes from Indonesia or Korea

Dear Ms. Adams:

In your letter dated March 7, 1994 you requested a tariff classification and a marking ruling.

A sample of the product to be classified was submitted. It consists of a painted wooden holder in the shape of a sitting cat. The holder measures approximately 5 inches high by 3 inches wide by 2 inches deep. It has three holes cut out in the back which are designed to hold three small brushes. Inserted into the holes and imported with the holder are three cosmetic brushes.

For tariff classification purposes, the cosmetic brush holder and the brushes form a composite good consisting of different components. The holder and the brushes are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the wooden holder.

The applicable subheading for the wooden cosmetic brush holder with brushes will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling in chapter 94 (the chapter for furniture). The duty rate will be 5.1 percent ad valorem.

In your letter you posed several potential situations regarding the importation of this product. In case 1, the wooden holder and the brushes would both originate and be shipped from Indonesia. In case 2, the wooden holder of Indonesian origin would be shipped to Korea to be filled with brushes of Korean origin. In case 3, the cosmetic brushes of Korean origin would be shipped to Indonesia to be assembled with the wooden holder of Indonesian origin.

Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The duty free GSP treatment would apply to the articles described in case 1, where both components of the composite good are of Indonesian origin and the articles are shipped directly from Indonesia. GSP would not apply to the articles described in case 2 because they are not directly shipped from Indonesia and because the composite good contains a product of Korea, a non-beneficiary country. GSP would also not apply to the articles described in case 3 because the composite good contains a product of Korea.

The marking statute, section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. There is no exception or special requirement for marking articles in a composite good. Therefore, each article in the composite good must be marked with its own country of origin.

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

Previous Ruling Next Ruling

See also: