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NY 869871

January 16, 1992

CLA-2-96:S:N:N1:236 869871


TARIFF NO.: 9603.29.8000 3304.99.0000 8421.21.0000 8481.80.1040 8524.22.1040 4901.99.0093 4202.92.3030 4911.10.0080 .

Ms. Madeleine L'Italien
General Manager
Diffusion T.H.D., Inc.
503 Rue Duluth Est
Montreal, Quebec H2L 1A8

RE: The tariff classification of Do-Hy Skin Care Kit from Canada with parts from Germany, U.S.A., and Taiwan

Dear Ms. L'Italien:

In your letter dated December 9th 1991 you requested a tariff classification ruling.

Under the General Rules of Interpretation 3(b), sets or kits consist of at least two different articles which are classifiable in different headings and consist of products or articles put up together to meet a particular need or carry out a specific activity. They are put up in a manner suitable for sale directly to users without repacking.

In our opinion your kit has articles which are not put up together to meet a particular need nor designed to carry out a specific use or activity. For customs purposes this kit will not be treated as a set. All the parts will be separately classifiable as follows:

Article Classification Country of Origin Duty

Loofah Brush 9603.29.8000 Germany 0.3 cent each (Toilet Brush) (over 40 cents each) + 3.6 % ad valorem

Care Products 3304.99.0000 Canada 2.9 %
Canadian Free Trade
(Dermo-Cleanser, Face Anti-Aging Conc.,
Body Moisturizing Balm)

Article Classification Country of Origin Duty

Filter 9801.00.1084 U.S.A.
Free (8421.21.0000)

Water Control 8481.80.1040 Taiwan 5.6% ad valorem

Video Tape 8524.22.1040 Canada 0.3 cent/lin m Canadian Free Trade

Booklet 4901.99.0093 Canada

Woven Textile Bag 4202.92.3030 Canada 12% ad valorem (No quota)
Canadian Free Trade

Action Plan 4911.10.0080 Canada

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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