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NY D83961

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October 28, 1998

CLA-2-96:RR:NC:SP:233 D83961

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000; 9615.11.3000; 7009.92.1000; 6805.20.0000; 8212.10.0000; 4417.00.8090; 9603.21.0000; 9603.90.8050

Mr. Gene Schwam
Aircargo Brokerage Co.
7278 N.W. 58th Street
Miami, FL 33166

RE: The tariff classification of His and Hers Spa Sets from China.

Dear Mr. Schwam:

In your letter dated October 22, 1998, you requested a tariff classification ruling.

The submitted samples are referred to as His and Hers Spa Sets. "Her" set consists of the following items:

3 cosmetic brushes
1 sponge applicator
1 eyelash brush/comb
1 hand mirror
1 emery board

"His" set consists of the following items:

1 razor
1 wooden shoehorn
1 toothbrush
1 emery board
1 shoe brush

The components are contained in a cotton canvas case, each within a compartment. The spa sets are not considered sets for U.S. Customs purposes. Each component will be separately classified.

Your samples are being returned as requested.

The applicable subheading for the 3 cosmetic brushes, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics. The rate of duty will be 3.1% ad valorem. If valued over 5 cents but not over 10 cents each, the applicable subheading will be 9603.30.4000, HTS, which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics. The rate of duty will be 0.1 cents each. If valued over 10 cents each, the applicable subheading will be 9603.30.6000, HTS, which provides for artists' brushes, writing brushes ans similar brushes for the application of cosmetics. The rate of duty will be 0.6% ad valorem.

The applicable subheading for the sponge applicator will be 9616.20.0000, HTS, which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 5.1% ad valorem.

The applicable subheading for the eyelash brush/comb will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents/gross plus 4.6% ad valorem.

The applicable subheading for the hand mirror will be 7009.92.1000, HTS, which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 cmý in reflecting area. The rate of duty will be 7.8% ad valorem.

The applicable subheading for the emery boards will be 6805.20.0000, HTS, which provides for natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: on a base of paper or paperboard only. The rate of duty will be 0.5% ad valorem.

The applicable subheading for the razor will be 8212.10.0000, HTS, which provides for razors and razor blades (including razor blade blanks in strips), and base metal parts thereof: razors. The rate of duty will be 0.1 cent each plus 0.2% ad valorem.

The applicable subheading for the wooden shoehorn will be 4417.00.8090, HTS, which provides for tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: other, other. The rate of duty will be 5.7% ad valorem.

The applicable subheading for the toothbrush will be 9603.21.0000, HTS, which provides for toothbrushes, including dental-plate brushes. The rate of duty will be 0.7% ad valorem.

The applicable subheading for the shoe brush will be 9603.90.8050, HTS, which provides for other brushes. The rate of duty will be 3.4% 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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See also:

• Tariff No.: 4417.00.80 - Wooden tools, tool bodies, tool handles, broom or brush bodies and handles nesi; wooden boot or shoe lasts and trees
• Tariff No.: 6805.20.00 - Natural or artificial abrasive powder or grain on a base of paper or paperboard only
• Tariff No.: 7009.92.10 - Glass mirrors (o/than rearview mirrors), framed, n/o 929 cm2 in reflecting area
• Tariff No.: 8212.10.00 - Base metal razors
• Tariff No.: 9603.21.00 - Toothbrushes, including dental-plate brushes
• Tariff No.: 9603.30.20 - Artists' brushes, writing brushes and similar brushes for the application of cosmetics, valued n/o 5 cents each
• Tariff No.: 9603.30.40 - Artists' brushes, writing brushes and similar brushes for the application of cosmetics, valued o/5 cents but n/o 10 cents each
• Tariff No.: 9603.30.60 - Artists' brushes, writing brushes and similar brushes for the application of cosmetics, valued o/10 cents each
• Tariff No.: 9603.90.80 - Brooms & brushes nesoi, mops, hand-operated mechanical floor sweepers, squeegees and similar articles, nesoi
• Tariff No.: 9615.11.30 - Combs, of plastics, valued over $4.50 per gross
• Tariff No.: 9616.20.00 - Powder puffs and pads for the application of cosmetics or toilet preparations