The tariff classification of a Blender Kit from China

 N318878 April 20, 2021 CLA-2-96:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 9616.20.0000 Mr. Joseph J. Kenny Geodis USA Incorporated One CVS Drive Woonsocket, Rhode Island 02895 RE: The tariff classification of a Blender Kit from China Dear Mr. Kenny: In your letter dated April 13, 2021, on behalf of your client CVS Pharmacy Incorporated, you requested a tariff classification ruling. A picture of the Blender Kit was submitted for our review. The subject article is identified as CVS item 398176, B360 Blender Kit. You stated in your letter that “The item is a Blender Kit, comprised of 3 large and 6 small polyurethane blending sponge pads for application of cosmetics, packaged with a spiral band of steel to hold the sponges.” As shown in the picture provided, the spiral band will be used as a stand to hold the blending sponge pads. Each Blender Kit consists of 3 large and 6 small polyurethane blending sponge pads and a steel spiral stand for holding the sponge pads. The polyurethane and steel components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the polyurethane and steel components of the Blender Kit in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Each Blender Kit is a set which consists of at least two different articles that are classifiable in different headings. It consists of articles put up together to carry out a specific activity and the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the Blender Kits are within the term "goods put up in sets for retail sale”. GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. Explanatory Note (EN) VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the polyurethane or steel component imparts the essential character to the kits under consideration. It is the role of the constituent material or component in relation to the use of the good that imparts the essential character. In this case, the polyurethane sponge pads are necessary for application of the cosmetics. For this reason, among two components that merit equal consideration, it is the opinion of this office that the polyurethane sponge pads impart the essential character to the set. In accordance with GRI 3(b), the Blender Kits will be classified in heading 9616, HTSUS, which provides for pads for the application of cosmetics. The applicable subheading for CVS item 398176, B360 Blender Kit, will be 9616.20.0000, HTSUS, which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 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 the 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division