The tariff classification of an eyebrow brush/comb from Korea.

NY 814280 September 18, 1995 CLA-2-96:S:N:N6:344 814280 CATEGORY: Classification TARIFF NO. 9615.11.3000 Mr. Robert Persily Freight Brokers International, Inc. 1200 Brunswick Avenue P.O. Box 960219 Inwood, NY 11096-0219 RE: The tariff classification of an eyebrow brush/comb from Korea. Dear Mr. Persily: In your letter dated August 29, 1995, on behalf of Revlon, Inc., you requested a tariff classification ruling. The submitted sample, item #092617-84, is a plastic eyebrow brush/comb measuring approximately 4" in length with 21 molded teeth and 21 nylon bristles. The brush/comb is valued at 12.8 cents per piece. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. The brush/comb is a composite article with no essential character and will therefore be classified under GRI 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the eyebrow brush/comb will be 9615.11.3000, HTS, which provides for Combs: Valued over $4.50 per gross: Other. The rate of duty will be 28.8 cents gross plus 4.6% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations 19 (C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division