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NY K80476

November 10, 2003

CLA-2-96:RR:NC:SP:233 K80476


TARIFF NO.: 9615.90.2000; 4202.92.9026

Ms. Grace Du
Annie International, Inc.
103A Park Drive
Montgomeryville, PA 18936-9613

RE: The tariff classification of a stove holder kit and a curling iron bag from China.

Dear Ms. Du:

In your letter dated October 14, 2003, you requested a tariff classification ruling.

The submitted sample is a stove holder kit (Item no. 6576). The stove holder kit is designed to hold an electrical ceramic stove which heats curling irons. The kit contains the following components:

1 metal holder to store stove, curling irons and pressing combs 11 curling irons in assorted barrel sizes 1 brass pressing comb
1 curling iron bag (tool roll), outer fabric 100% polyester, inner fabric 65% polyester and 35% cotton

The stove holder kit does not include the stove and may be imported with or without the curling iron bag which may be imported separately. Once the kits arrive at your warehouse, you complete them by adding one electrical ceramic stove, one plastic rat-tail comb, and one curling iron bag (if shipped separately from the stove holder kit).

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 stove holder 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 curling irons appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the stove holder kit will be 9615.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like: hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Other: Nonthermic, nonornamental devices for curling the hair.” The rate of duty will be 8.1% ad valorem.

The applicable subheading for the curling iron bag, if imported separately, will be 4202.92.9026, HTS, which provides, in part, for “Other bags and containers, with outer surface of textile materials, Other, Other, Of man-made fibers.” The rate of duty will be 17.8% ad valorem.

The curling iron bag is not currently subject to quota restrictions or visa requirements.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

The sample you provided is not legally marked with the country of origin. “Thompson Product USA” appears on the package and this could lead a consumer to assume that the stove holder kit was made in the United States. In order to meet the country of origin marking requirements, the package must be marked "Made in China" or "Product of China" in close proximity to the domestic address, in letters of approximately the same size.

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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