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 > 1999 NY Rulings > NY E80994 - NY E81052 > NY E81050

Previous Ruling Next Ruling

---

April 27, 1999

CLA-2-96:RR:NC:SP:233 E81050

CATEGORY: CLASSIFICATION

TARIFF NO.: 8213.00.3000; 8213.00.9000; 8214.20.3000; 9615.11.1000; 9615.11.3000; 9603.29.4010; 9603.29.8010; 9603.21.0000; 6805.20.0000

Ms. Rita A. Mihalek
Toys R Us
461 From Road
Paramus, NJ 07652-3524

RE: The tariff classification of a children’s grooming set from China.

Dear Ms. Mihalek:

In your letter dated April 16, 1999, you requested a tariff classification ruling. This letter addresses your inquiry involving the "Grooming Set." The “Nursery Care Kit” will be handled in a separate reply.

The submitted sample, item #62417, referred to as “Grooming Set,” is comprised of the following items:

1 pair of round tipped nail scissors
1 pair of nail clippers
1 plastic comb
1 plastic hairbrush with soft nylon bristles 1 toothbrush
7 emery boards

The items are packaged together for retail sale. The Grooming Set is not considered a set for Customs purposes since the items do not meet a particular need or carry out a specific activity. Each item will be classified separately.

The applicable subheading for the nail scissors, if valued not over $1.75/dozen, will be 8213.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued not over $1.75/dozen. The rate of duty will be 1.7 cents each plus 4.3% ad valorem. If valued over $1.75/dozen, the applicable subheading will be 8213.00.9000, HTS, which provides for scissors, tailors’ shears and similar shear, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The rate of duty will be 6.5 cents each plus 6.5% ad valorem.

The applicable subheading for the nail clippers will be 8214.20.3000, HTS, which provides for cuticle or corn knives, cuticle pushers, nail files, nail cleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 4% ad valorem.

The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs... of hard rubber or plastics... valued not over $4.50 per gross. The rate of duty will be 14.4 cents/gross plus 2% ad valorem. If valued over $4.50 per gross, the applicable subheading will be 9615.11.3000, HTS, which provides for combs... of hard rubber or plastics... 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 hairbrush, if valued not over 40 cents each, will be 9603.29.4010, HTS, which provides for hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem. If valued over 40 cents each, the applicable subheading will be 9603.29.8010, HTS, which provides for hairbrushes valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% 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 free.

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 free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also:

• Tariff No.: 6805.20.00 - Natural or artificial abrasive powder or grain on a base of paper or paperboard only
• Tariff No.: 8213.00.30 - Base metal scissors, tailors' shears and similar shears, and blades thereof, valued n/o $1.75 per dozen
• Tariff No.: 8213.00.90 - Base metal scissors, tailors' shears and similar shears (o/than pinking shears val o$30/dz), and base metal parts, val. o/$1.75 per dozen
• Tariff No.: 8214.20.30 - Base metal instruments for manicure or pedicure purposes, and base metal parts thereof
• Tariff No.: 9603.21.00 - Toothbrushes, including dental-plate brushes
• Tariff No.: 9603.29.40 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued n/o 40 cents each
• Tariff No.: 9603.29.80 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued o/40 cents each
• Tariff No.: 9615.11.10 - Combs, of hard rubber or plastics, valued n/o $4.50 per gross
• Tariff No.: 9615.11.30 - Combs, of plastics, valued over $4.50 per gross