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NY E88433

November 4, 1999

CLA-2-96:RR:NC:SP:233 E88433


TARIFF NO.: 9603.29.8010

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
1515 Broadway
One Astor Plaza
New York, NY 10036-8901

RE: The tariff classification of the “Techniques Gift Set” from China.

Dear Ms. Wierbicki:

In your letter dated October 5, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, the “Techniques Gift Set” - # PP1001799, is a gift set consisting of a round styling hairbrush (valued at $0.67), a flat hairbrush (valued at $0.25), a folding de-tangling hairbrush (valued at $0.33) with a mirror set inside the handle, a comb (valued at $0.09 ea. / $12.96 per gross), a hair pick (valued at $0.05 ea. / $7.20 per gross), a large hair claw clip and two small hair claw clips, put up for retail sale in a bag of polyvinyl chloride (“PVC”). The brushes, combs and clips are all made of an opaque black plastic. The handles of the brushes and combs are all inscribed with the name “AVON”, and each measures no more than 8 ¾” in length. The bag measures approximately 10” in height and 5 ½” in diameter and has a double drawstring closure at the top, to prevent the items from falling out. The bag, which has both an exterior surface and lining of PVC is specifically sized to accommodate all the items, which are packaged, imported, marketed and sold together as a set. The set will be retailed and packaged in a sealed polyethylene bag or cardboard box.

Your sample is being retained for official purposes.

Classification is based upon the General Rules of Interpretation. The Techniques Gift Set is considered a set for classification purposes. GRI 3(b) states in part that “goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character”. This office finds the essential character of the subject article to be imparted by the various hairbrushes. The brushes, however, are classified under two different subheadings: 9603.29.4010 and 9603.29.8010, Harmonized Tariff Schedule of the United States (HTS). Accordingly, resort to GRI 3(c) is required, resulting in classification under 9603.29.8010, 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 212-637-7061.


Robert B. Swierupski

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