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NY R04758




August 30, 2006

CLA-2-96:RR:E:NC:SP:233 R04758

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.90.8050

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a 6-Piece Shoe Polish Kit from China.

Dear Mr. Crago:

In your letter dated August 28, 2006, you requested a tariff classification ruling.

The merchandise under consideration is identified as a 6-Piece Shoe Polish Kit, Item Number A038CA001155. The kit consists of the following items packaged together on a hanging blister card:

1 container of black shoe polish
1 container of neutral shoe polish
1 cotton shoe cloth
1 plastic shoehorn
1 large shoe brush
1 small shoe brush

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. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The 6-Piece Shoe Polish Kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the shoe brushes appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the 6-Piece Shoe Polish Kit will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes Other.” The rate of duty will be 2.8% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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