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NY 887709

July 21, 1993

CLA-2-85:S:N:N3:119 887709


TARIFF NO.: 8510.20.0000; 8524.22.1040

Mr. Robert L. Follick
Gibney, Anthony & Flaherty
Including Follick & Bessich, P.C.
665 Fifth Avenue
New York, NY 10022-5305

RE: The tariff classification of a home hair cutting kit from China.

Dear Mr. Follick:

In your letter dated June 25, 1993, you requested a tariff classification ruling on behalf of Conair Corporation, East Windsor, NJ. The home hair cutting kit consists of the following:

Electric hair clipper with taper control
Three hair length control attachments
Blade guard
Plastic comb
Lubricating oil
Cleaning brush
Vinyl storage bag
Plastic shoulder cape
Descriptive booklet
Video tape - "Hair Cuts at Home"

The kit will be imported packed for retail.

Based on General Rules of Interpretation 3(b), Harmonized Tariff Schedule of the United States, we consider the home hair cutting kit to be a set whose essential character is imparted by the hair clipper. The complete set, except for the video, will be classified as an electric hair clipper.

The applicable subheading for the home hair cutting kit will be 8510.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shavers and hair clippers, with self-contained electric motor; parts thereof... hair clippers. The rate of duty will be 4 percent. Based on Chapter 85, Note 6, HTS, the video tape is separately classifiable.

The applicable subheading for the video tape will be 8524.22.1040, HTS, which provides for video tape recordings. The rate of duty will be 0.66 cent per linear meter.

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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