CBP Ruling F89255 — The tariff classification of a “Natural Beauty Set” from China.

Tariff classification

Headings: 9603

GRI rules applied: GRI 3(c)

Product description

The submitted sample is a “Natural Beauty Set,” Style WM-9598, consisting of a clear PVC zippered bag containing a wooden facial brush, a mesh bath sponge, a loofah bath sponge, a small loofah pad, and a sisal pad. 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 none 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 facial brush occurs last. Your sample is being retained for official purposes.

CBP rationale

The applicable subheading for Natural Beauty Set will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person… other: valued not over 40 cents each, other.

Full text

NY F89255 July 28, 2000 CLA-2-96:RR:NC:SP:233 F89255 CATEGORY: Classification TARIFF NO.: 9603.29.4090 Ms. Stacy Haines Wal-Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of a “Natural Beauty Set” from China. Dear Ms. Haines: In your letter dated June 26, 2000, you requested a tariff classification ruling. The submitted sample is a “Natural Beauty Set,” Style WM-9598, consisting of a clear PVC zippered bag containing a wooden facial brush, a mesh bath sponge, a loofah bath sponge, a small loofah pad, and a sisal pad. 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 none 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 facial brush occurs last. Your sample is being retained for official purposes. The applicable subheading for Natural Beauty Set will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person… other: valued not over 40 cents each, other. The rate of duty will be 0.2 cents for each piece in the set plus 7% 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

View original on CBP CROSS →