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NY H88568

March 12, 2002

CLA-2-46:RR:NC:2:230 H88568


TARIFF NO.: 4602.10.8000

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

RE: The tariff classification of a loofah and brush spa set from China

Dear Ms. Wierbicki:

In your letter dated February 12, 2002, on behalf of your client, Avon Products Inc., you requested a tariff classification ruling.

The ruling was requested on a washing and grooming set referred to as a “Spa Necessities” set, item # PP244084. A sample of the set was submitted which will be returned to you as you requested.

The set contains a loofah back scrubber, a loofah sponge, two loofah discs, a hairbrush, a nail brush and a drawstring mesh bag. The loofah back scrubber consists of a 13” by 3” rectangular compressed loofah pad with a 28” long cotton terry back and strap. The loofah sponge consists of a 6” by 4” oval compressed loofah pad with a sponge filled cotton terry back. The loofah discs are plain 2-1/4” round compressed loofah pads. The hairbrush is 7” long and has a wooden handle and plastic bristles designed for untangling hair. The nail brush is 3-7/8” long and has a wood back and two sets of bristles designed for cleaning and buffing nails. The bag is made almost entirely of polyester mesh. It has a 5-1/2” by 4-1/4” mesh bottom with a plastic rim and 9-1/2” high mesh sides with fabric trim. The top has a double drawstring closure and a fabric handle or hanging strap. Except for the natural loofah and wood, all products in the set are in matching white color.

The loofah products and brushes fit inside and completely fill the bag. (The loofah back scrubber is folded to fit). The bag is not considered to be a toiletry bag. It is designed to be used with the other products for washing and grooming. The bag holds the products and may be hung by the strap when being used in the shower or bath. The mesh construction lets any collected water drain off and allows the products to dry. All of the products are used together in the specific activity of personal care of the skin, hair and nails during showering or bathing.

For classification purposes, the “Spa Necessities” set meets the requirements of “goods put up in sets for retail sale.” The loofah and brush products are packed together in the mesh bag for retail sale. They are designed to be used together for a specific activity. They consist of products individually classifiable in different subheadings.

The essential character of the “Spa Necessities” set is imparted by the loofah products because the set consists of more loofah products than brushes or bags. The set includes four loofah products classifiable under the same subheading, two brushes classifiable under separate subheadings and a bag classifiable under a different subheading.

The applicable subheading for the “Spa Necessities” set, PP#244084, will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem..

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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