The tariff classification of a set of five makeup brushes with holder from China.

N335861 October 31, 2023 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9603.30.6000 Francene C. Hinds JAV International, Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE:      The tariff classification of a set of five makeup brushes with holder from China. Dear Ms. Hinds: In your letter dated October 11, 2023, you requested a tariff classification ruling on behalf of your client M. Z. Berger and Co., Inc. Images were submitted in lieu of a sample. The article under consideration is described as a “Makeup Brush with Faux Fur Character Holder.” This item is a set of five makeup brushes of different sizes with a makeup brush holder. The holder is a plastic cup wrapped in faux fur with the character’s ears also made of faux fur and filled with stuffing. The holder measures 3.5 inches (width) by four inches (height) by 3.5 inches (depth), eight inches width from ear to ear, and five inches in height from the base to the top of the ears. The brushes have polyester bristles and acrylonitrile butadiene styrene (ABS) plastic handles wrapped with a heat transfer film. Per your submission, the brushes are each valued at greater than $.10. The presented example was “Lilo and Stitch” themed, with the holder made to resemble the character “Stitch” and a repeating print with “Stitch” on the brush handles. We hold the opinion that this product would constitute a set for classification purposes and note that while the holder has a significant appeal, the brushes hold a higher value. As such, we find that both merit equal consideration and this set will be classified by the cosmetic brushes utilizing General Rule of Interpretation 3(c). The applicable subheading for the “Makeup Brush with Faux Fur Character Holder” will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, 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): [a]rtists' brushes, writing brushes and similar brushes for the application of cosmetics: [v]alued over 10¢ each.” The general rate of duty is 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division