The tariff classification of a razor/shaving cream dispenser from Taiwan

NY A81932 April 23, 1996 CLA-2-82:R:N4:119 A81932 CATEGORY: Classification TARIFF NO.: 8212.10.0000 Mr. Johnson Hsu Shieun-Ta Co., Ltd. 3 Winter Terrace Framingham, MA 01701 RE: The tariff classification of a razor/shaving cream dispenser from Taiwan Dear Mr. Hsu: In your letter dated March 21, 1996 you requested a tariff classification ruling. The sample you submitted is a combination safety razor and shaving cream dispenser. It consists of a cylindrical container 4 3/4 inches long (including push button) and 7/8 of an inch in diameter with shaving cream under pressure and a twin-blade safety razor cartridge attached to a plastic barrel handle that is mounted atop of the container. The push button at the top of the container releases the shaving cream through a small orifice. The razor/shaving cream dispenser is a composite article whose essential character is imparted by the safety razor. Therefore based on General Rules of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States, the complete article will be classified under the tariff number for the razor. The applicable subheading for the razor/shaving cream dispenser will be 8212.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for razors. The duty rate will be 0.2 cent each plus 0.6 percent 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. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division