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NY F84136

March 20, 2000

CLA-2-96:RR:NC:SP:233 F84136


TARIFF NO.: 9615.11.3000

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

RE: The tariff classification of a “Professional Eyebrow Set” from Korea.

Dear Ms. Wierbicki:

In your letter dated March 8, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, #PP1001910, a “Professional Eyebrow Set,” is an eye care set, consisting of a plastic eyelash curler, an eyebrow comb/brush, tweezers and three plastic eyebrow stencils. The items will be imported and sold together as a set in a Polyvinyl chloride case specially sized and fitted with slots to hold the items.

Your sample is being retained for official purposes.

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 instance, the classification for the comb occurs last.

The applicable subheading for the Professional Eyebrow Set will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other. The rate of duty will be 28.8¢/gross + 4.6% 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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