N263202 N2 Ruling Active

The tariff classification of mascara brushes from Germany.

Issued April 22, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.30.2000

Headings: 9603

Product description

The ruling was requested on mascara brushes. The items are plastic and wire brushes that are used exclusively as mascara brushes for the application of mascara to the eyelashes. The brushes measure approximately 1 to 1 ½ inches long. Both the plastic brush and wire brush will be assembled after importation to a stem which is then attached to a plastic cap.

CBP rationale

The applicable subheading for the mascara brushes will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Artists' brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5¢ each.

Full text

N263202 April 22, 2015 CLA-2-96:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 9603.30.2000 Mr. Paul S. Anderson The Anderson Law Firm, LLC 125 S Wacker Drive, Suite 1825 Chicago, IL 60606 RE: The tariff classification of mascara brushes from Germany. Dear Mr. Anderson: In your letter dated March 25, 2015, on behalf of GEKA Manufacturing Corporation, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. The ruling was requested on mascara brushes. The items are plastic and wire brushes that are used exclusively as mascara brushes for the application of mascara to the eyelashes. The brushes measure approximately 1 to 1 ½ inches long. Both the plastic brush and wire brush will be assembled after importation to a stem which is then attached to a plastic cap. The applicable subheading for the mascara brushes will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Artists' brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5¢ each. The rate of duty will be 2.6% 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 Albert Gamble at albert.gamble@ cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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