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NY I82716

June 21, 2002



TARIFF NO.: 9603.29.4090

Sara Barnes
Phoenix International
18900 – 8th Avenue South
Suite 500
Sea Tac, WA 98148

RE: The tariff classification of a mascara brush/case from China.

Dear Ms. Barnes:

In your letter dated May 29, 2002, filed on behalf of Benefit Cosmetics, LLC, 725 A 85th Avenue, Oakland, California, you requested a tariff classification ruling.

The imported item is a mascara brush/case. It consists of a molded plastic and metal tube container with an applicator eyelash brush. When the cap of the tube container is unscrewed, the cap serves as the brush handle. The tube will be filled with mascara after importation. A representative sample of this item was submitted with your request. This sample will be retained for official purposes.

Classification is based upon the General Rules of Interpretation. For classification purposes, the mascara brush/case is considered a composite good comprised of a mascara eyelash brush with container, or tube. 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.” The essential character of the subject article is imparted by the eyelash brush.

The applicable subheading for the mascara brush/case will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued not over 40 cents each: other. The rate of duty will be 0.2 cents each, plus 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.


John M. Regan
Service Port Director
Cleveland, Ohio

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