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HQ 961076




March 20, 1998

CLA-2 RR:CR:GC 961076 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.90.2000

MS. Carol A. Garrity
Coordinator
Garrett Hewitt International
147 Broadway
Hawthorne, NY 10532

RE: New York Ruling Letter (NYRL) 827204, dated January 21, 1988, Regarding Eyelash Curlers

Dear Ms. Garrity:

In NYRL 827204 you were advised that certain eyelash curlers were classifiable in subheading 8205.59.55, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for other hand tools (including glass cutters) and parts thereof: other. We note that ruling is in conflict with Headquarters Ruling Letter (HRL) 955840, dated March 1, 1994, which held that eyelash curlers were classifiable in subheading 9615.90.2000, HTSUSA, the provision for combs, hair-slides...and the like. This ruling modifies NYRL 827204 as to eyelash curlers so that it conforms to HRL 955840 which we have concluded correctly sets forth the classification of this article.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057, 2186), notice of the proposed revocation of NYRL 827204 was published, on February 11, 1998, in the Customs Bulletin, Volume 32, Number 6. No comments were received in response to the notice.

FACTS:

The articles under consideration are eyelash curlers. They have scissor-like handles. When the handles are manually separated, a slide moves away from the top edge of the curler to
allow for insertion of an eyelash. When the handles are squeezed, the slide and edge merge on the eyelash and curl it. Rubber pads are attached to the metal slide.

ISSUE:

What is the classification of eyelash curlers ?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

NYRL 827204 held that the subject articles were classifiable under subheading 8205.59.55, HTSUSA, the provision for other hand tools (including glass cutters) and parts thereof: other. That subheading comes within section XV, chapter 82, HTSUSA. Note 1(m) to that section states that the section does not cover "...other articles of chapter 96 (miscellaneous manufactured articles)." The Explanatory Notes to the Harmonized System relative to heading 9615, which represents the view of the international classification experts, provides for curling pins, curling grips, hair-curlers and the like. In contrast to heading 8205, all of the items mentioned in that heading relate to the hair, and several are used to curl the hair. Since the eyelash curlers are designed to curl hair, they are considered like the exemplars noted the referenced EN. Accordingly, we have concluded that eyelash curlers should be classified in subheading 9615.90.2000, HTSUSA.

HOLDING:

Eyelash curlers of metal are classifiable in subheading 9615.90.2000, HTSUSA, the provision for combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like. Merchandise so classifiable is subject to a general rate of duty of 8.1 percent ad valorem (1998).

NYRL 827204, dated January 21, 1988, is hereby modified as to eyelash curlers.

Sincerely,

John Durant, Director
Commercial Rulings Division

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