The tariff classification of a cosmetic brush kit from Korea.
Issued April 8, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9603.30.6000
Headings: 9603
GRI rules applied: GRI 3(b)
Product description
The submitted sample, Model #90030, is a 7-piece cosmetic brush kit containing one powder brush, one blush brush, one shadow brush, one eye groomer brush/comb, one lip brush, one pocket mirror and one black pouch made of polyester and nylon. The pouch features compartments in which to store the brushes. The items are packaged in a windowed cardboard box. The cosmetic brush kit is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The essential character of the set is imparted by the brushes.
CBP rationale
The applicable subheading for the cosmetic brush kit will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each.
Full text
NY C86233 April 8, 1998 CLA-2-96:RR:NC:SP:233 C86233 CATEGORY: Classification TARIFF NO.: 9603.30.6000 Mr. Art Taylor Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a cosmetic brush kit from Korea. Dear Mr. Taylor: In your letter dated April 3, 1998, you requested a tariff classification ruling. The submitted sample, Model #90030, is a 7-piece cosmetic brush kit containing one powder brush, one blush brush, one shadow brush, one eye groomer brush/comb, one lip brush, one pocket mirror and one black pouch made of polyester and nylon. The pouch features compartments in which to store the brushes. The items are packaged in a windowed cardboard box. The cosmetic brush kit is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The essential character of the set is imparted by the brushes. The applicable subheading for the cosmetic brush kit will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be 0.6% 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
More rulings on the same tariff codes
The tariff classification of a nail art tool from China
The tariff classification of a set of four makeup brushes with case from China.
The tariff classification of two painting sets from China.
The tariff classification of a set of five makeup brushes with holder from China.
The tariff classification of a set of five makeup brushes with case from China.
The tariff classification of a set of four makeup brushes from China.
The tariff classification of artists’ brushes from China
The tariff classification of grooming implements and aids from China.
The tariff classification of the cosmetic brush set from China
The tariff classification of the cosmetic brush set from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →