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January 29, 1999

CLA-2-96:RR:NC:SP:233 D87377


TARIFF NO.: 9603.29.8010

Ms. Helen Newell
Polardreams International Ltd.
1948 Highway 1
North Fairfield, IA 52556-9020

RE: The tariff classification of hairbrushes from Taiwan.

Dear Ms. Newell:

In your letter dated January 27, 1999, you requested a tariff classification ruling.

You have submitted photographs depicting hairbrushes in sets of five and six displayed in a wooden rack. The hairbrushes have wooden handles with either a natural or rosewood finish, 100% boar bristles, black rubber rings and cushions. The value of the five pack brush set is $5.05; the value of the six pack brush set is $5.87.

The hairbrushes and display racks are mutually complementary and together form a whole not normally offered for sale in separate parts. They constitute a composite good, classifiable according to the component which gives it its essential character. The essential character of the article is imparted by the hairbrushes.

The applicable subheading for the hairbrushes in display racks will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for hairbrushes valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% 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.


Robert B. Swierupski

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