The tariff classification of an Avon Color Mascara Guard from China.

NY M80173 February 1, 2006 CLA-2-96:RR:NC:SP:233 M80173 CATEGORY: Classification TARIFF NO.: 9615.11.3000 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of an Avon Color Mascara Guard from China. Dear Ms. De Silva: In your letter dated January 23, 2006, you requested a tariff classification ruling. The submitted sample is identified as the Avon Color Mascara Guard, PP1038435. The item is a plastic beauty item for women made of plastic and measuring approximately 4” in length. One end of the item features a guard that is placed across the eyelid to prevent getting mascara on the upper eyelid during application. The opposite end of the guard has an eyelash comb. The item is valued at over $4.50 per gross. Your sample is 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. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. 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 Avon Color Mascara Guard consists of an eyelid guard, as well as an eyelash comb. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The provision that covers eyelash combs appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Avon Color Mascara Guard will be 9615.11.3000, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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