The tariff classification of hair cutting kits packaged in aforeign trade zone

NY 880158 December 03, 1992 CLA-2-85:S:N:N1:119 880158 CATEGORY: Classification TARIFF NO.: 8510.20.0000 Ms. A. Vickie Reilly A.V. International, Ltd. O'Hare Aerospace Center 9950 W. Lawrence Ave., Suite 300 Schiller Park, IL 60176 RE: The tariff classification of hair cutting kits packaged in a foreign trade zone Dear Ms. Reilly: In your letter dated October 27, 1992, you requested a tariff classification ruling on behalf of Wahl Clipper Corporation, Sterling, Illinois. The importer plans to bring into a foreign trade zone scissors from Korea, a cleaning brush, a neck duster brush, a plastic cape and a plastic case from Taiwan or Hong Kong and package them with other articles of U.S. origin into hair cutting kits. The articles contained in the kits will be as follows: Deluxe Home Hair Cutting Kit: electric hair clipper with attachment combs and blade guard, scissors, barber comb, styling comb, neck duster brush, cleaning brush, clipper oil, conditioning shampoo, plastic cape, vinyl storage case, and instruction booklet The Home Pro: same as above but without shampoo and with a storage pouch instead of the vinyl storage case The HomeCut: clipper with attachments, clipper oil, cleaning brush, scissors, barber comb, and instruction booklet, all in a blister package or box The Pet Clipper Kit: clipper with blade guard and stainless steel attachment comb, slicker brush, dog comb, scissors, clipper oil, cleaning brush , and instruction booklet, all in a blister package All four kits are considered to be sets based on General Rules of Interpretation 3(b), Harmonized Tariff Schedule of the United States, and are dutiable at the rate of duty applicable to that article that imparts an essential character to the set, in this case the hair clipper. The applicable subheading for the four kits will be 8510.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hair clippers with self-contained electric motor. The rate of duty will be 4 percent. The articles in the set that are of U.S. origin will be allowed free of duty under subheading 9801.00.1085, 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. 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, Jean F. Maguire Area Director New York Seaport