The tariff classification of a grooming set and a nursery care set from China.

NY J80431 January 29, 2003 CLA-2-96:RR:NC:SP:233 J80431 CATEGORY: Classification TARIFF NO.: 9615.11.3000; 3926.90.2000 Ms. Rebecca Rivera Toys “R” Us, Inc. 461 From Road Paramus, NJ 07652-3524 RE: The tariff classification of a grooming set and a nursery care set from China. Dear Ms. Rivera: In your letter dated January 22, 2003, you requested a tariff classification ruling. The submitted samples are as follows: Item 128158 Especially for Baby: 8 Piece Deluxe Grooming Set consists of one pair of scissors, nail clippers, six emery boards, a plastic comb, two toothbrushes and a hairbrush. The items are packaged in a vinyl zip pouch that contains elastic loops to hold each item in place. Item 128468 Especially for Baby: 7 Piece Deluxe Nursery Care Set consists of a medicine spoon, medicine dropper, syringe, bottle adapter and nasal aspirator, all made of plastic, and a digital thermometer. The items are packaged in a vinyl zip pouch that contains elastic loops to hold each item in place. Your samples are being returned as requested. 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. Item 128158 Especially for Baby: 8 Piece Deluxe Grooming Set 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 plastic comb appears last in numerical order among the competing headings which equally merit consideration. Item 128468 Especially for Baby 7 Piece Deluxe Nursery Care Set is a set for tariff classification purposes, with the essential character imparted by the medicine dropper, syringe, bottle adapter and nasal aspirator, all of which are classifiable in the same provision of the tariff. The applicable subheading for Item 128158 Especially for Baby: 8 Piece Deluxe Grooming 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 cents/gross plus 4.6% ad valorem. The applicable subheading for Item 128468 Especially for Baby: 7 Piece Deluxe Nursery Care Set will be 3926.90.2000, HTS, which provides for “Other articles of plastics...ice bags; douche bags, enema bags, colostomy bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; crutch tips and grips; dress shields; finger cots; pessaries; prophylactics; sanitary belts; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal.” The rate of duty will be 4.2% ad valorem. Certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. In each of these cases, the pouch is specially shaped or fitted to contain a specific set of articles. The pouch is suitable for long term use and the pouch will also be entered only with the articles it is intended to contain and is not sold separately. 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