Base
8747581992-06-09New YorkClassification

The tariff classification of a vanity set from China

U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced

Summary

The tariff classification of a vanity set from China

Ruling Text

NY 874758 June 9, 1992 CLA-2-83:S:N:N1:113 874758 CATEGORY: Classification TARIFF NO.: 7907.90.3000; 7615.10.9000; 9603.30.6000; 8306.30.0000; 7010.90.2000 Mr. Mark Landes 18 Wendt Avenue Larchmont, NY 10538 RE: The tariff classification of a vanity set from China Dear Mr. Landes: In your letter dated May 21, 1992, you requested a tariff classification ruling. The merchandise is a four-piece vanity set containing an oval tray, a perfume botttle, a photo frame and a makeup brush. The tray, frame and brush are made of gold-plated zinc and aluminum. You have stated that the perfume bottle is of machine-made glass with a stopper of zinc and aluminum. Although sold together in a retail package, the items are not a set for tariff purposes, since they do not consist of products or articles put up together to meet a particular need or carry out a specific activity. They are, therefore, classifiable separately. The applicable subheading for the photo frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal. The rate of duty will be 5.3% ad valorem. The applicable subheading for the perfume bottle will be 7010.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for containers (with or without their closures) of a kind used for the conveyance or packing of perfume or other toilet preparations ... produced by automatic machine. The rate of duty will be 3.7% ad valorem. The applicable subheading for the brush will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for artist's brushes, writing brushes, and similar brushes for the application of cosmetics, valued over 10 cents each. The rate of duty will be 3.1% ad valorem. The applicable subheading for the tray, if in chief weight of zinc, will be 7907.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, of a type used for household, table or kitchen use; toilet and sanitary wares. The rate of duty will be 3.4% ad valorem. The applicable subheading for the tray, if in chief weight of aluminum, will be 7615.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles of aluminum, other. The rate of duty will be 3.8% 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport