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NY I87423

October 25, 2002

CLA-2-96:RR:NC:SP:233 I87423


TARIFF NO.: 3924.90.5500; 9603.29.4090; 6302.99.2000; 4420.90.8000

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a wooden basket filled with bath accessories and brushes from China.

Dear Ms. Ritchings:

In your letter dated October 9, 2002, you requested a tariff classification ruling.

The submitted sample is Model #IRBAROM Rusk Designer Aroma Therapy Bath Set. The product consists of the following items:
a bath sponge (nylon mesh wash ball)
a wooden scalp massager measuring approximately 8¾ inches in length with wooden bristles, valued at 36 cents
a wooden nail brush measuring approximately 3 ¾ inches in length by 1½ inches in width with bristles on both sides, valued at 21 cents
a sisal and terry cloth covered oval shaped sponge measuring approximately 4 inches in length by 3½ inches in width by 1¾ in thickness
a wooden round nail scrubber measuring approximately 4¼ inches in length with a handle, valued at 20 cents
a rectangular open-topped wooden box with scalloped edges measuring approximately 3 inches long by 6 inches wide by 8 inches high

The items are packed in the wooden box, which is wrapped in clear cellophane and tied at the top with a ribbon.

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 Rusk Designer Aroma Therapy Bath Set 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.

The applicable subheading for the bath sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “other household articlesof plastics: Other: Other.” The rate of duty will be 3.4% ad valorem.

The applicable subheading for the scalp massager, the nail brush and the nail scrubber 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 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% ad valorem.

The applicable subheading for the sisal and terry cloth sponge will be 6302.99.2000, HTS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of other textile materials: Other.” The rate of duty will be 8.6% ad valorem. The sponge falls within textile category designation 899. Based upon international textile trade agreements, products of China are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the wooden box will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2% 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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