NY I80750 - The tariff classification of cosmetic brushes, a sponge applicator, a brow brush/comb, cube sponge applicators, a compact mirror, a pencil sharpener, a plastic brush holder and a plastic pouch from China. - United States International Trade Commision Rulings

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NY I80750

April 18, 2002

CLA-2-96:RR:NC:SP:233 I80750

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.29.4090; 9603.29.8090; 9616.20.0000; 9615.11.1000; 9615.11.3000; 7009.92.1000; 8214.10.0000; 3924.90.5500; 4202.92.4500

Ms. Graciela DeAlcon
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of cosmetic brushes, a sponge applicator, a brow brush/comb, cube sponge applicators, a compact mirror, a pencil sharpener, a plastic brush holder and a plastic pouch from China.

Dear Ms. DeAlcon:

In your letter dated April 11, 2002, you requested a tariff classification ruling.

The submitted sample, vendor stock #SW2208 A/SW2208 B, referred to as a “14 Pc. Brush Set,” consists of the following items packaged in a gift box:

5 cosmetic brushes
1 sponge applicator
1 brow brush/comb
3 cube sponge applicators
1 2-sided glass compact mirror
1 pencil sharpener
1 plastic brush holder
1 zippered plastic pouch

For these items to be considered “goods put up in sets for retail sale,” they must meet the following conditions:
consist of at least two different articles which are, prima facie, classifiable in different headings;
consist of products or articles put up together to meet a particular need or carry out a specific activity; and
are put up in a manner suitable for sale directly to users without repacking.

In regard to the above criteria, this office has determined that although the subject merchandise is packaged together for retail sale, it is not put up together to meet a particular need or carry out a specific activity. Since these items are not considered to be a set for tariff purposes, they will be classified separately under their appropriate subheadings.

Your sample is being returned as requested.

The applicable subheading for the 5 cosmetic brushes, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued not over 40 cents each, other. The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the 5 cosmetic brushes, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued over 40 cents each, other. The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

The applicable subheading for the sponge applicator and the 3 cube sponge applicators 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 4.3% ad valorem.

The applicable subheading for the brow brush/comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents/gross plus 2% ad valorem.

The applicable subheading for the brow brush/comb, if valued over $4.50 per gross, 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 compact 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 cm² in reflecting area. The rate of duty will be 7.8% ad valorem.

The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.2% ad valorem.

The applicable subheading for the plastic brush holder will be 3924.90.5500, HTS, which provides for other household articlesof plastics. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the zippered plastic pouch will be 4202.92.4500, HTS, which provides for travel, sports, and similar bags, other. The rate of duty will be 20% 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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