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The tariff classification of a dresser set from China.
Issued November 21, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C81873 (November 21, 1997)
Tariff classification
HTS codes: 9615.11.3000
Headings: 9615
GRI rules applied: GRI 3(c)
Product description
The submitted sample, style #601770, is a dresser set consisting of a hand mirror, a hairbrush and a comb. The hand mirror is composed of 14% glass, 82.4% zinc, 3.5% aluminum and .1% nickel plating. The mirror measures approximately 9"L x 5"W and is valued at $1.75. The hairbrush is composed of 17% plastic, 79.5% zinc, 3.4% aluminum and .1% nickel plating. The brush measures approximately 8"L x 2-1/2"W and is valued at $1.75. The comb is composed of 34% plastic, 63.2% zinc, 2.7% aluminum and .1% nickel plating. The comb measures approximately 7"L x 2"W and is valued at $1.00. The three pieces will be marketed and sold together as a set. Your sample is being returned as requested. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. The dresser set is a set 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. In this instance, the comb classification is last.
CBP rationale
The applicable subheading for the dresser set will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs of hard rubber or plastics: valued over $4.
Full text
NY C81873 November 21, 1997 CLA-2-96:RR:NC:SP:233 C81873 CATEGORY: Classification TARIFF NO.: 9615.11.3000 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a dresser set from China. Dear Ms. Gibson: In your letter dated November 17, 1997, you requested a tariff classification ruling. The submitted sample, style #601770, is a dresser set consisting of a hand mirror, a hairbrush and a comb. The hand mirror is composed of 14% glass, 82.4% zinc, 3.5% aluminum and .1% nickel plating. The mirror measures approximately 9"L x 5"W and is valued at $1.75. The hairbrush is composed of 17% plastic, 79.5% zinc, 3.4% aluminum and .1% nickel plating. The brush measures approximately 8"L x 2-1/2"W and is valued at $1.75. The comb is composed of 34% plastic, 63.2% zinc, 2.7% aluminum and .1% nickel plating. The comb measures approximately 7"L x 2"W and is valued at $1.00. The three pieces will be marketed and sold together as a set. Your sample is being returned as requested. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. The dresser set is a set 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. In this instance, the comb classification is last. The applicable subheading for the dresser set will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs of hard rubber or plastics: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per 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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