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NY C89109

June 29, 1998

CLA-2-96:RR:NC:SP:233 C89109


TARIFF NO.: 9603.90.8050

Mr. Robert P. Kenneally

Tower Group International

150 Eastern Avenue

Chelsea, MA 02150-3352

RE: The tariff classification of a pet grooming kit from Taiwan.

Dear Mr. Kenneally:

In your letter dated June 12, 1998, on behalf of J.H. Smith Co., Inc., you requested a tariff classification ruling.

The submitted sample is a pet grooming kit for dogs and cats. The kit consists of three metal brushes, two nail clippers, and a metal file. The set is sold in a hard plastic case that is shaped to hold the six items.

We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this case, the brushes are last.

The applicable subheading for the pet grooming kit will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brushes... other: other: other. The rate of duty will be 3.4% ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


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