CBP Ruling F84136 — The tariff classification of a “Professional Eyebrow Set” from Korea.

Tariff classification

Headings: 9615

GRI rules applied: GRI 3(c)

Product description

The submitted sample, #PP1001910, a “Professional Eyebrow Set,” is an eye care set, consisting of a plastic eyelash curler, an eyebrow comb/brush, tweezers and three plastic eyebrow stencils. The items will be imported and sold together as a set in a Polyvinyl chloride case specially sized and fitted with slots to hold the items. Your sample is being retained for official purposes. We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this instance, the classification for the comb occurs last.

CBP rationale

The applicable subheading for the Professional Eyebrow Set will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued over $4.

Full text

NY F84136 March 20, 2000 CLA-2-96:RR:NC:SP:233 F84136 CATEGORY: Classification TARIFF NO.: 9615.11.3000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a “Professional Eyebrow Set” from Korea. Dear Ms. Wierbicki: In your letter dated March 8, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The submitted sample, #PP1001910, a “Professional Eyebrow Set,” is an eye care set, consisting of a plastic eyelash curler, an eyebrow comb/brush, tweezers and three plastic eyebrow stencils. The items will be imported and sold together as a set in a Polyvinyl chloride case specially sized and fitted with slots to hold the items. Your sample is being retained for official purposes. We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this instance, the classification for the comb occurs last. The applicable subheading for the Professional Eyebrow Set will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other. The rate of duty will be 28.8¢/gross + 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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