The tariff classification of a plastic applicator bottle hair color kit from China

N119755 September 17, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Beverly L. Greenberg Hyman Spector & Mars LLP 150 West Flagler Street Suite 2701 Miami, FL 33130 RE: The tariff classification of a plastic applicator bottle hair color kit from China Dear Ms. Greenberg: In your letter dated August 18, 2010, on behalf of Betty Dain Creations, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as an Applicator Bottle Hair Color Kit. The item consists of a 6 ounce squeeze bottle with a screwed-on lid that has an aperture for the dispensing of hair dye (not included), a packaged, non-woven moist towelette to remove hair color stains from the skin, a pair of disposable gloves, and a disposable shampoo cape. The squeeze bottle is made of low density polyethylene (LDPE) plastic material. The disposable gloves and the shampoo cape are made of polyvinyl chloride (PVC) plastic material. The towelette is comprised of viscose and polypropylene material and contain a surface-active agent. The articles of this item are imported and sold, packaged together for retail sale, in a polyethylene bag with a header card on which are printed the words “Applicator Bottle Hair Color Kit.” You have suggested that this item is correctly classified in subheading 3924.90.5600 and we agree with your suggestion. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The towelette, gloves and cape are adjuncts that serve the subordinate role of keeping garments and skin clean while the squeeze bottle serves the primary role of dying the hair. Therefore, it is the opinion of this office that the plastic squeeze bottle provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Applicator Hair Color Kit will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent 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 merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division