The tariff classification of a Cosmetic Brush Set from China.

NY L87516 September 16, 2005 CLA-2-96:RR:NC:SP:233 L87516 CATEGORY: Classification TARIFF NO.: 9603.30.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Cosmetic Brush Set from China. Dear Mr. Crago: In your letter dated September 2, 2005, you requested a tariff classification ruling. The merchandise to be imported is identified as Item Number C011HA01000 Cosmetic Brush Set. It is composed of one 4 ½” plastic blush brush and one compact mirror. One side of the mirror reflects a normal image, and one side is magnifying. The set is valued at $0.44. Your sample is being returned as requested. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the Cosmetic Brush Set in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, no single component imparts the essential character, and the Cosmetic Brush Set will be classified in accordance with GRI 3 (c) in the provision for cosmetic brushes. The applicable subheading for the Cosmetic Brush Set will be 9603.30.6000, HTS, which provides for, “Brooms, brushes… 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