The tariff classification of a cosmetic brush set from China.

NY M87975 November 3, 2006 CLA-2-96:RR:NC:SP:233 M87975 CATEGORY: Classification TARIFF NO.: 9603.30.2000; 9603.30.4000; 9603.30.6000 Mr. Howard J. Woltmann Overton Co. Air Services, Inc. 700 Rockaway Turnpike Lawrence, NY 11559 RE: The tariff classification of a cosmetic brush set from China. Dear Mr. Woltmann: In your letter dated October 30, 2006, on behalf of Cosmetech Mably Int’l. LLC, you requested a tariff classification ruling. The submitted sample is identified as a cosmetic brush set consisting of four cosmetic brushes put up for sale in a compartmentalized pouch made of polyurethane. The pouch features a snap closure and a clear plastic flap that covers the brushes. For tariff purposes, the pouch is considered a packing container of a kind normally used for packing such goods and will be entered and classified with the cosmetic brushes.      The applicable subheading for the cosmetic brushes, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each." The rate of duty will be 2.6% ad valorem. The applicable subheading for the cosmetic brushes, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTSUS, which provides for "Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each." The rate of duty will be Free. The applicable subheading for the cosmetic brushes, if valued over 10 cents each, will be 9603.30.6000, HTSUS, 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. 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