The tariff classification of a cosmetic brush ensemble from China.

N027685 May 21, 2008 CLA-2-96:OT:RR:SP:SP:233 CATEGORY: Classification TARIFF NO.: 9603.30.6000 Ms. Sara Hachmann Access Business Group 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of a cosmetic brush ensemble from China. Dear Ms. Hachmann: In your letter dated April 30, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample SKU number CXV3091 is a cosmetic brush set consisting of seven cosmetic brushes put up for sale in a compartmentalized pouch made of polyurethane. The pouch features a zippered closure, plastic flap that covers the brushes and a 4.5 inch by 2 inch mirror. 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 seven brushes include an all over eye brush, angle eye liner brush, concealer brush, crease brush, foundation brush, lip brush and powder brush. The brush handles are made of wood and sprayed with white-colored lacquer and clear spray coating. Each brush is valued over 10 cents. For tariff classification purposes, the brushes and the pouch form a composite good consisting of different components. The brushes and the pouch are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the brush set. The applicable subheading for the cosmetic brush set will be 9603.30.6000 Harmonized Tariff Schedule of the United States (HTSUS), 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. 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