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NY 852581

June 06 1990

CLA-2-96:S:N:N1:236 852581


TARIFF NO.: 9615.19.4000

Mrs. Barbara J. Rousselle
Import Manager
Towle Housewares
615 Belleville Avenue
New Bedford, Massachusetts 02745

RE: The tariff classification of a Silverplated Brass Comb and Brush Set, item # 834, and a Silverplated Zinc Alloy Dress Set (Comb, Brush and Mirror), item # 3203, from Hong Kong and China respectively.

Dear Mrs. Rousselle:

In your letter dated May 9, 1990, you requested a tariff classification ruling.

The prospective imports consists of two grooming sets:

1. Style # 834 -- Silverplated Brass Comb and Brush Set

2. Style # 3203 -- Silverplated Zinc Alloy Dresser Set (comb, brush, and mirror)

In the absence of establishing the essential character of any one item in the sets, the sets will be classified under the General Rules of Interpretation, 3(c), i.e. classifiable under the HTS heading which occurs last in numerical order among those items which equally merit consideration. That item is the comb in both cases.

The applicable subheading for the grooming sets will be 9615.19.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for other combs, valued over $4.50 per gross. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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