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NY I83383




June 28, 2002

CLA-2-96:RR:NC:SP:233 I83383

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 4602.10.8000; 9603.29.4090; 9603.29.8090; 9019.10.2050

Ms. Susan L. Tolot
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, MI 48174

RE: The tariff classification of a personal care kit from China.

Dear Ms. Tolot:

In your letter dated June 24, 2002, on behalf of Mark Feldstein & Associates, you requested a tariff classification ruling.

The submitted sample is a personal care kit consisting of a wooden bucket/pail, a loofah, a back scrubber brush, a foot scrubber brush with pumice stone, a roped back massager with rollers and a handheld ball back massager.

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.

The personal care kit is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

Your sample is being retained for official purposes.

The applicable subheading for the wooden bucket/pail will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2% ad valorem.

The applicable subheading for the loofah will be 4602.10.8000, HTS, which provides for articles of loofah. The rate of duty will be 2.3% ad valorem.

The applicable subheading for the back scrubber brush and the foot scrubber brush with pumice stone, if valued not over 40 cents each, will be 9603.29.4090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the personvalued not over 40 cents each, other. The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the back scrubber brush and the foot scrubber brush with pumice stone, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person valued over 40 cents each, other. The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

The applicable subheading for the roped back massager with rollers and the handheld ball back massager will be 9019.10.2050, HTS, which provides for non-electric massage apparatus. The rate of duty will be free.

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.

Sincerely,

Robert B. Swierupski
Director,

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