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NY J82160




March 11, 2003

CLA-2-96:RR:NC:SP:233 J82160

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3031; 4901.99.0092; 7117.19.9000; 4202.92.4500; 9615.90.3000; 3926.90.9880; 9603.29.8010; 4818.20.0040; 6805.20.0000; 5601.21.0010; 5601.21.0090; 4820.10.2020; 9609.10.0000; 9605.00.0000; 8213.00.9000; 9603.90.8050; 4811.41.2000; 3506.10.5000; 9603.21.0000; 9801.00.10

Ms. Sara Nickles
Howard Hartry, Inc.
727 West Capitol Drive
San Pedro, CA 90731

RE: The tariff classification of a “Brides Made Wedding Day Essentials Kit” from China, Taiwan and U.S.A.

Dear Ms. Nickles:

In your letter dated February 28, 2003, on behalf of Watermark U.S.A. Inc., you requested a tariff classification ruling.

The submitted sample is referred to as “Brides Made Wedding Day Essentials Kit.” The article, which is designed to be used by brides on wedding day, consists of items packed in three individual PVC toiletry bags, which are packed in a larger travel bag as follows:

Cardboard box – corrugated – Made in China Travel bag – Made in China
Printed paper brochure – 7” x 6” – Made in China Emergency wedding bands of non-precious metal – Made in China 3 PVC toiletry bags – Made in China
Printed paper (inserted in inner bags) – Made in China Bobby pins – Made in China
Hair pins – Made in China
Clear plastic elastic bands for hair – Made in China Folding brush/mirror Made in China
Tissue pack – Made in China
Emery boards – Made in China
Cotton wads for face – Made in China
Q-Tips cotton swabs – Made in China
Note pad – Made in China
Pencil – Made in China
Sewing kit ( thread, needles, and safety pins in PVC pouch) – Made in China Sewing scissors – Made in China
Lint brush – Made in China
Double sided tissue tape – Made in China Super Glue – 3 gram – Made in Taiwan
Toothbrush – Made in China

The below listed items are made in U.S.A.

Stain remover detergent pack
Nail enamel
Hairspray
Static Guard
Rembrandt 8.9 gram toothpaste
Mylanta Gel Caps Sachet
Advil Sachet
Min Roll-on Mineral Deodorant
Mints in tin
Tampax Tampons
Maxi Pad Sanitary Napkin
Band-Aids

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The Brides Made Wedding Day Essentials Kit is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. Items #1 and #6, the cardboard box and the printed paper, will be considered “ordinary packing” and their cost or value will be pro-rated among the articles contained.

The folding brush/mirror is a composite good whose essential character is not clearly imparted by either the brush or the mirror. General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the brush occurs last.

The applicable subheading for the travel bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel, sports and similar bags: With outer surface of textile materials: Other, Other: Of man-made fibers: Other.” The rate of duty will be 17.8% ad valorem.

The applicable subheading for the printed paper brochure will be 4901.99.0092, HTS, which provides for “Printed books, etc.: Other (than certain specified kinds): Containing 5 or more pages each, but not more than 48 pages each (excluding covers).” The rate of duty will be Free.

The applicable subheading for the emergency wedding bands of non-precious metal will be 7117.19.9000, HTS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.

The applicable subheading for the PVC toiletry bags will be 4202.92.4500, HTS, which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20% ad valorem.

The applicable subheading for the bobby pins and the hairpins will be 9615.90.3000, HTS, which provides for “Combs, hair-slides and the like: Other: Hair pins.” The rate of duty will be 5.1% ad valorem.

The applicable subheading for the clear plastic elastic bands for hair will be 3926.90.9880, HTS, which provides for “Other articles of plastics Other.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the folding brush/mirror 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 tissue pack will be 4818.20.0040, HTS, which provides for “Handkerchiefs, cleansing or facial tissues, of paper pulp, paper, cellulose wadding or webs of cellulose fibers.” The rate of duty will be 0.5% ad valorem.

The applicable subheading for the emery boards will be 6805.20.0000, HTS, which provides for “Natural or artificial powder or grainon a base of paper or paperboard only.” The rate of duty will be free.

The applicable subheading for the cotton wads for face will be 5601.21.0010, HTS, which provides for “... Wadding, in the piece, of cotton.” The rate of duty will be 4% ad valorem.

The applicable subheading for the Q-Tips cotton swabs will be 5601.21.0090, HTS, which provides for “articles of cotton wadding.” The rate of duty will be 6.9% ad valorem.

The applicable subheading for the note pad will be 4820.10.2020, HTS, which provides for “Memorandum pads, letter pads and similar articles, of paper or paperboard.” The rate of duty will be 0.4% ad valorem.

The applicable subheading for the pencil will be 9609.10.0000, HTS, which provides for “Pencils and crayons, with leads encased in a rigid sheath.” The rate of duty will be 14 cents per gross plus 4.3% ad valorem.

The applicable subheading for the sewing kit will be 9605.00.0000, HTS, which provides for “Travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214).” The rate of duty will be 8.1% ad valorem.

The applicable subheading for the sewing scissors will be 8213.00.9000, HTS, which provides for “Scissors, tailors’ shears and similar shears...Valued over $1.75 per dozen: Other.” The rate of duty will be 3.7 cents each plus 3.7% ad valorem.

The applicable subheading for the lint brush will be 9603.90.8050, HTS, which provides for “Other brushes.” The rate of duty will be 2.8% ad valorem.

The applicable subheading for the double sided tissue tape will be 4811.41.2000, HTS, which provides for “Gummed or adhesive paper and paperboard: Self-adhesive: Other: In strips or rolls.” The rate of duty will be 0.6% ad valorem.

The applicable subheading for the Super Glue will be 3506.10.5000, HTS, which provides for “Other products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.” The rate of duty will be 2.1% 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.

Upon compliance with the documentary requirements of 19 C.F.R. §10.1, the applicable subheading for the U.S.-made items will be 9801.00.10, HTS, which provides for “Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.” 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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