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The tariff classification of a cosmetic brush kit from Korea.
Issued April 8, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C86233 (April 8, 1998)
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
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The tariff classification of the cosmetic brush set from China
The tariff classification of the cosmetic brush set from China
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