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 > 2000 NY Rulings > NY F84674 - NY F84726 > NY F84723

Previous Ruling Next Ruling
NY F84723




March 24, 2000

CLA-2-96:RR:NC:SP:233 F84723

CATEGORY: CLASSIFICATION

TARIFF NO.: 9616.20.0000

Mr. Juan Dominguez
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

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

Dear Mr. Dominguez:

In your letter dated March 21, 2000, you requested a tariff classification ruling.

The submitted sample, Vendor Stock #CB-9913A, is a cosmetic brush set comprised of the following:

Ten cosmetic brushes
Two sponge applicator brushes
One mascara comb/brush
Four cosmetic sponges
One plastic compact with a mirror in both the top and bottom lids One plastic container for the storage of the brushes

The items are packaged in a box with fitted compartments and a clear plastic cover. Your sample is being retained for official purposes.

The cosmetic brush set is a set which is classified under the General Rules of Interpretation (GRI) 3(c), i.e., in the absence of finding the component which gives the set its essential character, the set will be classified under the heading which occurs last in numerical order among those items which equally merit consideration. In this instance, the classification for the sponge applicator brushes and cosmetic sponges occurs last.

The applicable subheading for the cosmetic brush set will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3% 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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: