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NY I82140

June 6, 2002

CLA-2-96:RR:NC:SP:233 I82140


TARIFF NO.: 9603.29.4090

Ms. Beth C. Ring
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, NY 10176

RE: The tariff classification of a “Bath Beauty Kit” from China.

Dear Ms. Ring:

In your letter dated June 3, 2002, on behalf of Wal-Mart Stores, Inc., you requested a tariff classification ruling.

The submitted sample is a “Bath Beauty Kit,” Stock no. WM-1638, consisting of a small loofah pad, a sisal bath sponge, a mesh bath sponge, a wooden nail brush, a sisal back scrubber, a loofah bath sponge, a wooden facial brush, and a wooden hand massager for the body. The items are contained in a clear zippered PVC bag sized to hold the items.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Bath Beauty Kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the brushes appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Bath Beauty Kit will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the personother: valued not over 40 cents each, other. The rate of duty will be 0.2 cents for each piece in the set plus 7% 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 646-733-3036.


Robert B. Swierupski

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