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HQ 955840


March 1, 1994

CLA-2 CO:R:C:F 955840 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.90.2000; 7009.92.1000

Ms. Eleanor Huang Wilson
Reliable World Trade Co., Ltd.
1711 East 14th Street
San Leandro, California 94577

RE: Steel Eyelash Curlers; Shaving Mirror with Aluminum Frame

Dear Ms. Wilson:

This letter is in response to your inquiry of November 15, 1993, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of articles to be imported from Taiwan, identified as eyelash curlers (small size) and a shaving mirror five inches in diameter. Only photographs of the eyelash curlers were submitted with your inquiry.

FACTS:

The small eyelash curlers are further identified by item nos. CSI-3510-NP, CSI-4010-NP, CSI-4013-10, CSI-4015-GP, CSI- 4015-02, and CSI-4015-05. When the scissor-like, curler handles are manually separated, a slide moves away from the top edge of the curler to allow for insertion of the eyelashes. When the handles are squeezed, the slide and edge merge on the eyelash and curl it. Synthetic rubber (silicone) pads, identified by item no. CS-3501, are included as parts of each curler for attachment to the metal slide. You stated telephonically that the shaving mirror has an aluminum frame.

ISSUES:

1) Whether the eyelash curlers should be classified in heading 8203, HTSUSA, as tweezers and similar handtools; or in heading 9615, HTSUSA, as hair-curlers and the like.

2) What is the classification of the aluminum framed shaving mirror?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.

Heading 8203, HTSUSA, provides for "Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof." Chapter 82 falls within Section XV, HTSUSA. Note 1(m) to Section XV states that the section does not cover "...other articles of chapter 96 (miscellaneous manufactured articles)." The ENs to heading 8203 state that, among other handtools, the heading covers "Tweezers (e.g., watchmakers', florists', philatelists', depilating)." Although depilating tweezers are used to remove hair from the skin, they are the only hair-related handtool mentioned in the heading.

As noted above, Chapter 96 covers miscellaneous manufactured articles. The ENs suggest that the chapter covers certain toilet articles and other items not more specifically covered by other headings in the nomenclature. Heading 9615, HTSUSA, provides for "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like...and parts thereof." In contrast to heading 8203, all of the items mentioned in this
tariff provision relate to the hair, and several are used to curl the hair. Since the eyelash curlers are designed to curl hair, they are classifiable within heading 9615 and, by virtue of Note 1(m) to Section XV, not within heading 8203, HTSUSA. The eyelash curlers are classified in subheading 9615.90.2000, HTSUSA, the provision for nonthermic, nonornamental devices for curling the hair.

With respect to the aluminum-framed shaving mirror, heading 7009, HTSUSA, provides for "Glass mirrors, whether or not framed, including rear-view mirrors." The ENs to heading 7009 indicate that the heading covers toilet mirrors, including hand mirrors framed with metal. The shaving mirror is classified in subheading 7009.92.1000, HTSUSA, the provision for framed mirrors not over 929 square centimeters in reflecting area.

HOLDING:

The steel eyelash curlers (small size) and rubber pads, identified by item nos. CSI-3510-NP, CSI-4010-NP, CSI-4013-10, CSI-4015-GP, CSI-4015-02, CSI-4015-05, and CS-3501, are classified in subheading 9615.90.2000, HTSUSA, the provision for "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Other: Nonthermic, nonornamental devices for curling the hair." The applicable duty rate is 8.1 percent ad valorem.

The aluminum-framed shaving mirror (five inches in diameter) is classified in subheading 7009.92.1000, HTSUSA, the provision for "Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Not over 929 square centimeters in reflecting area." The applicable duty rate is 7.8 percent ad valorem.

Sincerely,

John Durant, Director

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