N187296 N1 Ruling Active

The tariff classification of a toiletry bag and cosmetic brushes from China. Correction to Ruling Number N182127

Issued October 5, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.30.6000, 4202.92.3031

Headings: 4202, 9603

Product description

Your sample will be retained by this office. Style 65C2650PAWM consists of a toiletry bag and four different sized cosmetic brushes. The four brushes are further described as a Powder Brush, a Blush Brush, an Eye Shadow Brush and a Small Eye Shadow Brush. The bag and cosmetic brushes are not considered a set for tariff purposes, General Rule of Interpretation (GRI) 3(b), noted. The bag and brushes will be classified separately. The toiletry bag is constructed with an outer surface of 100% polyester textile material. It has a textile-lined storage compartment with a lid that has four slot pockets on the underside. The bag secures with a zipper closure along three sides and has a carrying handle at the top. It measures approximately 8.75” (W) x 5” (H) x 2” (D).

CBP rationale

The applicable subheading for the toiletry bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The applicable subheading for the four cosmetic brushes 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.

Full text

N187296 October 5, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 9603.30.6000 Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a toiletry bag and cosmetic brushes from China. Correction to Ruling Number N182127 Dear Ms. Trotta: This replaces Ruling Number N182127, dated September 23, 2011, which contained clerical errors. The four cosmetic brushes were erroneously classified as toilet brushes in subheadings 9603.29.8090 and 9603.29.4090 rather than correctly described and classified as cosmetic brushes in subheading 9603.30.6000. A complete corrected ruling follows. In your letter dated August 23, 2011, you requested a tariff classification ruling. Your sample will be retained by this office. Style 65C2650PAWM consists of a toiletry bag and four different sized cosmetic brushes. The four brushes are further described as a Powder Brush, a Blush Brush, an Eye Shadow Brush and a Small Eye Shadow Brush. The bag and cosmetic brushes are not considered a set for tariff purposes, General Rule of Interpretation (GRI) 3(b), noted. The bag and brushes will be classified separately. The toiletry bag is constructed with an outer surface of 100% polyester textile material. It has a textile-lined storage compartment with a lid that has four slot pockets on the underside. The bag secures with a zipper closure along three sides and has a carrying handle at the top. It measures approximately 8.75” (W) x 5” (H) x 2” (D). The applicable subheading for the toiletry bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem. The applicable subheading for the four cosmetic brushes 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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