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HQ 086899

April 18,1990

CLA-2 CO:R:C:G 086899 SLR


TARIFF NO.: 9603.29.8000

Ms. Carol A. Garrity
Import Coordinator
Garrett - Hewitt International Inc.
901 No. Broadway
Suite 16
No. White Plains, New York 10603

RE: Modification of NYRL 849703;
"Bath Delight Kit"

Dear Ms. Garrity:

On March 6, 1990, our New York office in New York Ruling Letter (NYRL) 849703 classified the "Bath Delight Kit" in subheading 9615.19.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other combs, valued over $4.50 per gross, dutiable at 28.8 cents per gross plus 4.6 percent ad valorem. After due consideration, we have redetermined the proper classification of the subject article.

The subject article, style number HT-690, consists of a bath kit housed in a plastic see-through pouch. The kit contains a mirror, a hair brush, a loofah mitt and a loofah bath scrubber both with textile fiber backing, two toilet brushes, toe separators, a pocket emery nail groomer, and an emery foot file.

Our New York office determined that pursuant to General Rule of Interpretation (GRI) 3(b), the subject kit qualified as a set. In the absence of an essential character finding, New York classified the set according to GRI 3(c). Believing that the kit contained a comb, that office classified the set in Heading 9615, HTSUSA, the heading which occurs last in numerical order among those which equally merited consideration.

This office agrees that the "Bath Delight Kit" qualifies as a set and is classifiable pursuant to GRI 3(c). Among the headings corresponding to the items included in the kit, Heading 9603 for "toilet brushes" appears last in the tariff schedule. Hence, the set is classifiable in subheading 9603.29.8000, HTSUSA, which provides for other brushes valued over 40 cents each, dutiable at 0.3 cent each plus 3.6 percent ad valorem.

In accordance with the above determination, NYRL 849703 is hereby modified pursuant to 19 CFR 177.9(d).


John Durant, Director
Commercial Rulings Division

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