The tariff classification of cosmetic brush kits from Korea.
Issued October 9, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9615.11.3000
Headings: 9615
Product description
Item #512181, a 23 piece set with 10 assorted cosmetic brushes, 1 eyebrow comb/brush, 10 double sponge applicators in a clear plastic container, a mirror, and a quilted satin textile fitted travel case. The travel case features compartments in which to store the brushes and a zipper closure. 2. Item #512167, which includes 6 assorted cosmetic brushes, 1 eyebrow comb/brush, a plastic or wooden pot for storage, and a quilted nylon barrel travel case with a zipper closure. You indicate that two additional items, #512601 and #512599 are identical to Item #512167 except for color. Your samples are being returned as requested. The cosmetic brush kits are sets which are classified under the General Rules of Interpretation (GRI) 3(c), i.e., in the absence of finding the component which gives the set its essential character, the set will be classified under the heading which occurs last in numerical order among those items which equally merit consideration. That item is the eyebrow comb/brush.
CBP rationale
The applicable subheading for the cosmetic brush kits will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs: valued over $4.
Full text
NY C80387 October 9, 1997 CLA-2-96:RR:NC:SP:233 C80387 CATEGORY: Classification TARIFF NO.: 9615.11.3000 Ms. Kim Young BDP International Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of cosmetic brush kits from Korea. Dear Ms. Young: In your letter dated October 2, 1997, on behalf of Meijer Inc., you requested a tariff classification ruling. The following samples were submitted with your request: 1. Item #512181, a 23 piece set with 10 assorted cosmetic brushes, 1 eyebrow comb/brush, 10 double sponge applicators in a clear plastic container, a mirror, and a quilted satin textile fitted travel case. The travel case features compartments in which to store the brushes and a zipper closure. 2. Item #512167, which includes 6 assorted cosmetic brushes, 1 eyebrow comb/brush, a plastic or wooden pot for storage, and a quilted nylon barrel travel case with a zipper closure. You indicate that two additional items, #512601 and #512599 are identical to Item #512167 except for color. Your samples are being returned as requested. The cosmetic brush kits are sets which are classified under the General Rules of Interpretation (GRI) 3(c), i.e., in the absence of finding the component which gives the set its essential character, the set will be classified under the heading which occurs last in numerical order among those items which equally merit consideration. That item is the eyebrow comb/brush. The applicable subheading for the cosmetic brush kits will be 9615.11.3000, Harmonized Tariff Schedule of the United States (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 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 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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