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NY D83329




October 20, 1998

CLA-2-96:RR:NC:SP:233 D83329

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.11.3000

Ms. Norah de Bekker
The Netherlands Chamber of Commerce in the United States, Inc.
303 E. Wacker Drive, Suite 412
Chicago, IL 60601

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

Dear Ms. de Bekker:

In your letter dated September 29, 1998, you requested a tariff classification ruling.

The submitted sample is a brush and comb set for use on babies. The brush and comb are made of plastic and measure approximately 6-1/2 inches in length. The brush has natural bristles. The brush and comb are fitted into a block of styrofoam which is wrapped in a plastic sleeve.

The brush and comb are considered a set having no essential character. General Rules of Interpretation (G.R.I.) 3(c) states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance the classification for the comb occurs last.

The applicable subheading for the comb and brush set will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs,...: of hard rubber or plastics: combs:... valued over $4.50 per gross:... other. The rate of duty will be 28.8 cents per gross plus 4.6% 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,

Robert B. Swierupski

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