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The tariff classification of a five piece cosmetic brush set from Korea.
Issued April 14, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E80372 (April 14, 1999)
Tariff classification
HTS codes: 9603.30.6000
Headings: 9603
GRI rules applied: GRI 3(b)
Product description
The submitted sample, “Fresco Brush Kit” - PP 191173, consists of a five piece cosmetic brush set which will be imported and sold in a polybag. The set is comprised of a powder brush, blush brush, shading brush, lipliner brush and eye shadow brush/comb. Each item is valued at over 10 cents. Classification is based upon the General Rules of Interpretation. The Fresco 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." This office finds the essential character of the subject article to be imparted by the brushes. Your sample is being returned as requested.
CBP rationale
The applicable subheading for Fresco 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 E80372 April 14, 1999 CLA-2-96:RR:NC:SP:233 E80372 CATEGORY: Classification TARIFF NO.: 9603.30.6000 Mr. Louis S. Shoichet Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a five piece cosmetic brush set from Korea. Dear Mr. Shoichet: In your letter dated April 7, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The submitted sample, “Fresco Brush Kit” - PP 191173, consists of a five piece cosmetic brush set which will be imported and sold in a polybag. The set is comprised of a powder brush, blush brush, shading brush, lipliner brush and eye shadow brush/comb. Each item is valued at over 10 cents. Classification is based upon the General Rules of Interpretation. The Fresco 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." This office finds the essential character of the subject article to be imparted by the brushes. Your sample is being returned as requested. The applicable subheading for Fresco 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 free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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