C86172 C8 Ruling Active

The tariff classification of hairbrushes, a bath brush, a facial brush, a loofah sponge and a basket from China.

Issued April 6, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.8000, 9603.29.8010, 7323.99.9060, 9603.29.8090, 9603.29.4090

Headings: 4602, 9603, 7323

Product description

The submitted sample, Model #81563, consists of a basket containing the following items: 1. one hairbrush measuring 10 inches in length, valued at $.75; 2. one hairbrush measuring 6-1/2 inches in length, valued at $.50; 3. one bath brush measuring 10-1/4 inches in length, valued at $.87; 4. one facial brush measuring 5 inches in length, valued at $.35; and 5. one loofah sponge consisting of natural loofah cut to a 5" length. The basket measures 9-1/2" x 9-1/2" x 2-1/2" and is composed of a decorative metal frame with a wicker bottom. The essential character of the basket is imparted by the metal frame. The items are shrink wrapped together and will be sold as a set. Although sold as a set, the above items are not classifiable as a set because not all the items in the set are designed to meet a particular need or carry out a specific activity. The basket, which is a separate article of commerce and more than just a packing container, has a different use than the other items in the set. Consequently, each item is classifiable separately under its appropriate heading.

CBP rationale

The applicable subheading for the hairbrushes will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for hairbrushes, valued over 40 cents each. The applicable subheading for the bath brush will be 9603.29.8090, HTS, which provides for other toilet brushes for use on the person, valued over 40 cents each. The applicable subheading for the facial brush will be 9603.29.4090, HTS, which provides for other toilet brushes for use on the person, valued not over 40 cents each. The applicable subheading for the loofah sponge will be 4602.10.8000, HTS, which provides for articles of loofah. The applicable subheading for the basket will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles, of iron or steel, other, other.

Full text

NY C86172 April 6, 1998 CLA-2-96:RR:NC:SP:233 C86172 CATEGORY: Classification TARIFF NO.: 9603.29.8010; 9603.29.8090; 9603.29.4090; 4602.10.8000; 7323.99.9060 Mr. Art Taylor Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of hairbrushes, a bath brush, a facial brush, a loofah sponge and a basket from China. Dear Taylor: In your letter dated March 31, 1998, you requested a tariff classification ruling. The submitted sample, Model #81563, consists of a basket containing the following items: 1. one hairbrush measuring 10 inches in length, valued at $.75; 2. one hairbrush measuring 6-1/2 inches in length, valued at $.50; 3. one bath brush measuring 10-1/4 inches in length, valued at $.87; 4. one facial brush measuring 5 inches in length, valued at $.35; and 5. one loofah sponge consisting of natural loofah cut to a 5" length. The basket measures 9-1/2" x 9-1/2" x 2-1/2" and is composed of a decorative metal frame with a wicker bottom. The essential character of the basket is imparted by the metal frame. The items are shrink wrapped together and will be sold as a set. Although sold as a set, the above items are not classifiable as a set because not all the items in the set are designed to meet a particular need or carry out a specific activity. The basket, which is a separate article of commerce and more than just a packing container, has a different use than the other items in the set. Consequently, each item is classifiable separately under its appropriate heading. The applicable subheading for the hairbrushes will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for hairbrushes, valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% ad valorem. The applicable subheading for the bath brush will be 9603.29.8090, HTS, which provides for other toilet brushes for use on the person, valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% ad valorem. The applicable subheading for the facial brush will be 9603.29.4090, HTS, which provides for other toilet brushes for use on the person, valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the loofah sponge will be 4602.10.8000, HTS, which provides for articles of loofah. The rate of duty will be 2.3% ad valorem. The applicable subheading for the basket will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles, of iron or steel, other, other. The duty rate will be 3.4% 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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