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NY M80522

February 28, 2006

CLA-2-96:RR:NC:SP:233 M80522


TARIFF NO.: 9616.20.0000

Ms. Irene Kwok
CGroup US Inc. c/o Mr. Zakir Ally
12 W. 57th Street, 5th Floor
New York, NY 10119

RE: The tariff classification of a Make Up Brush Set with Croco Pattern Bag from China.

Dear Ms. Kwok:

In your letter dated February 17, 2006, you requested a tariff classification ruling.

The submitted sample is identified as 5 Pcs. Make Up Brush Set with Croco Pattern Bag, Ref: 8843CD. It consists of three cosmetic brushes, one combination eyebrow comb/brush, and one cosmetic foam applicator, all measuring approximately 4 ½” in length and featuring a handle with a crocodile pattern. The brushes are contained in a zippered vinyl crocodile pattern case measuring approximately 1 ½” x 1 ¼” x 4 ½”.

We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTSUS), we find that the components equally merit consideration in determining the classification of the set, but that none of the components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this instance, the classification for the cosmetic foam applicator occurs last.

Regarding the classification of the Croco Pattern Bag, certain containers may be classified with the article they are designed to hold, if the requirements of GRI 5 (a) are met. In pertinent part, GRI 5 (a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.  In this case, the bag is specially shaped to contain the make up brushes. It is entered with the make up brushes and is suitable for long term use. Consequently, the bag meets the requirements of GRI 5(a) and is classifiable with the make up brushes.

Your sample is being returned as requested.

The applicable subheading for the 5 Pcs. Make Up Brush Set with Croco Pattern Bag, Ref: 8843CD, will be 9616.20.0000, HTSUS, which provides for “Powder puffs and pads for the application of cosmetics or toilet preparations.” The rate of duty will be 4.3% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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