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NY 876153

July 22, 1992

CLA-2-96:S:N:N1:236 876153


TARIFF NO.: 9603.30.6000

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt P.C.
67 Broad Street
New York N.Y. 10004

RE: The tariff classification of Looks Good Cosmetics Brush Set (Style 2636) from Taiwan.

Dear Mr. Crowley:

In your letter dated June 30, 1992, you requested a tariff classification ruling.

The prospective import, Looks Good Cosmetics Brush Set consists of the following:

1 Plastic Holder

1 Big Blush Brush
1 Small Blush Brush

2 Eyeliner Brush
1 Lash Brush

These items are sold as a set. Under the General Rule of Interpretation (G.R.I) 3(b), the set will be classified based upon the material or component which gives that set its essential character. These components are the Cosmetic Brushes.

The applicable subheading for Looks Good Cosmetics Brush Set will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cent each. The rate of duty will be 3.1 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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