N275158 N2 Ruling Active

The tariff classification of battery-powered toothbrushes, mirrors, carrying cases and hair trimmers from Hong Kong and China

Issued May 17, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8510.10.0000, 7009.92.1000, 8509.80.5045, 4202.92.3031

Headings: 7009, 8510, 8509, 4202

GRI rules applied: GRI 3(b)

Product description

The SMTK110 (pink bag) kit and the BE2GO1028 (polka dot bag) kit each includes a slim sonic battery-powered toothbrush with self-contained motor, measuring 6.5 inches long; a battery-powered hair trimmer with self-contained motor, measuring 5 inches long; and a battery-powered LED magnifying mirror. The MSK151 (green zig-zag bag) kit includes a slim sonic battery-powered toothbrush with self-contained motor, measuring 6.5 inches long; and a battery-powered LED magnifying mirror. These items are not considered sets for tariff purposes. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. The kits SMTK110, BE2GO1028, and MSK151 do not meet the requirement (b). Since the items cannot be considered sets for classification purposes, the individual components must be classified separately.

CBP rationale

The applicable subheading for the hair trimmers will be 8510.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof, shavers. The applicable subheading for the slim sonic battery-powered toothbrushes will be 8509.80.5045, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor, other appliances, electric toothbrushes. The applicable subheading for the LED magnifying mirrors will be 7009.92.1000, HTSUS, as “Glass mirrors, whether or not framed…: Other: Framed: Not over 929 cm2 in reflecting area.” The general duty rate is 7.8 percent ad valorem. The applicable subheading for the toiletry bags will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other.

Full text

N275158 May 17, 2016 CLA-2-85:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8510.10.0000; 8509.80.5045; 7009.92.1000; 4202.92.3031 Ms. Michelle Dimeglio Violife LLC 1 Executive Blvd Yonkers, NY 10701 RE: The tariff classification of battery-powered toothbrushes, mirrors, carrying cases and hair trimmers from Hong Kong and China Dear Ms. Dimeglio: In your letter received by this office on April 25, 2016, you requested a tariff classification ruling. The subject merchandise is three toiletry kits identified as SMTK110 (pink bag), BE2GO102B (polka dot bag) and MSK151 (green zig-zag bag). Each kit is presented to be put up for sale as one article in a toiletry bag. The toiletry bags is constructed with an outer surface of man-made textile material. The bags are designed to provide storage, protection, portability, and organization to cosmetics, toiletries and similar personal effects during travel. The required batteries are included in the kits. Samples were submitted with your request and will be returned to you. The SMTK110 (pink bag) kit and the BE2GO1028 (polka dot bag) kit each includes a slim sonic battery-powered toothbrush with self-contained motor, measuring 6.5 inches long; a battery-powered hair trimmer with self-contained motor, measuring 5 inches long; and a battery-powered LED magnifying mirror. The MSK151 (green zig-zag bag) kit includes a slim sonic battery-powered toothbrush with self-contained motor, measuring 6.5 inches long; and a battery-powered LED magnifying mirror. These items are not considered sets for tariff purposes. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. The kits SMTK110, BE2GO1028, and MSK151 do not meet the requirement (b). Since the items cannot be considered sets for classification purposes, the individual components must be classified separately. The applicable subheading for the hair trimmers will be 8510.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof, shavers. The rate of duty will be free. The applicable subheading for the slim sonic battery-powered toothbrushes will be 8509.80.5045, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor, other appliances, electric toothbrushes. The general rate of duty will be 4.2 percent ad valorem. The applicable subheading for the LED magnifying mirrors will be 7009.92.1000, HTSUS, as “Glass mirrors, whether or not framed…:  Other:  Framed:  Not over 929 cm2 in reflecting area.” The general duty rate is 7.8 percent ad valorem.  The applicable subheading for the toiletry bags will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The rate of duty will be 17.6% 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 https://hts.usitc.gov/current. 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 Hope Abada at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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