CBP Ruling I87440 — The tariff classification of a cosmetic brush kit in a nylon pouch from China.

Tariff classification

Headings: 9603

GRI rules applied: GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The submitted sample is identified as Style FF769 cosmetic brush kit in a nylon pouch. The pouch measures approximately 10” x 5” x 3” and is made of man-made fiber textile materials. The main pouch is lined with a sheeting of plastics. It is closed by means of a wrap-around flap with two magnetic snaps. The underside of the flap is with loops within which an assortment of six makeup brushes is inserted. A mirror is permanently mounted on the front of the bag and under the flap. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The cosmetic brush kit in a nylon pouch is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the cosmetic brushes. appears last in numerical order among the competing headings which equally merit consideration.

CBP rationale

The applicable subheading for the cosmetic brush kit in a nylon pouch 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 I87440 October 25, 2002 CLA-2-96:RR:NC:SP:233 I87440 CATEGORY: Classification TARIFF NO.: 9603.30.6000 Mr. Tom Staub Interfreight Harmonized Logistics, Inc. 221 Sheridan Blvd. Inwood, NY 11096 RE: The tariff classification of a cosmetic brush kit in a nylon pouch from China. Dear Mr. Staub: In your letter dated October 11, 2002, you requested a tariff classification ruling. The submitted sample is identified as Style FF769 cosmetic brush kit in a nylon pouch. The pouch measures approximately 10” x 5” x 3” and is made of man-made fiber textile materials. The main pouch is lined with a sheeting of plastics. It is closed by means of a wrap-around flap with two magnetic snaps. The underside of the flap is with loops within which an assortment of six makeup brushes is inserted. A mirror is permanently mounted on the front of the bag and under the flap. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The cosmetic brush kit in a nylon pouch is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the cosmetic brushes. appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the cosmetic brush kit in a nylon pouch 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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