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NY B84893




April 28, 1997

CLA-2-96:RR:NC:SP:233 B84893

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.29.4010

Mr. Art Taylor
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a brush and comb set from China.

Dear Mr. Taylor:

In your letter dated April 4, 1997, you requested a tariff classification ruling.

The submitted sample, style #81570C, is a brush and comb set containing four plastic hairbrushes and two plastic combs packed in a cardboard gift box.

Classification is based upon the General Rules of Interpretation (GRI). The brush and comb set is considered a set for classification purposes. GRI 3 requires that composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since this kit meets the definition of a "set" as per GRI 3 (b), it would be classifiable according to the component, or components taken together, which can be taken as conferring on the set as a whole its essential character. The essential character of the brush and comb set is imparted by the hairbrushes.

The applicable subheading for the brush and comb set will be 9603.29.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for hairbrushes, valued not over 40 cents each. The rate of duty will be 0.2 cents for each piece in the set plus 7% ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Gwenn Klein Kirschner

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