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NY C89402

July 7, 1998

CLA-2-96:RR:NC:SP:233 C89402


TARIFF NO.: 9603.90.8050

Mr. Mark Yang

Uniland Enterprise

7984 Pineville Circle

Castro Valley, CA 94552

RE: The tariff classification of a shoe brush and cotton golf towel from China.

Dear Mr. Yang:

In your letter dated June 19, 1998, you requested a tariff classification ruling.

The submitted sample consists of a shoe brush with wire bristles which is attached to a cotton towel (17" x 27"). The brush is attached to a retractable cord which recoils into a plastic and metal case. A metal clip on the back of the case hooks it into a hole in the towel. At the top of the towel is a metal eyelet through which a metal hook is looped. The article is to be used as a golf accessory. The metal hook connects the towel to the golf bag. The brush is to be used to clean the bottom of golf shoes while the towel is used to clean the surface of golf shoes. The items will be imported and sold together as a set.

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 shoe brush and the towel 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 instance, the classification for the shoe brush occurs last.

The applicable subheading for the shoe brush and cotton golf towel set will be 9603.90.8050, HTS, which provides for other brushes. The rate of duty will be 3.4% ad valorem. For quota purposes the towel is reported separately under 6307.90.8940, HTS, which falls within textile category designation 363. Based upon international textile trade agreements, products of China are subject to visa requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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