The tariff classification of a Shaver/Massager from China and Taiwan

NY 893279 January 14, 1994 CLA-2-85:S:N:N3:119 893279 CATEGORY: Classification TARIFF NO.: 8510.10.0000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. 1515 Broadway - 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a Shaver/Massager from China and Taiwan Dear Mr. Eisen: In your letter dated December 17, 1993, you requested a tariff classification ruling on behalf of Avon Products, Inc., New York, NY. The sample you submitted is a hand-held battery operated shaver with a "finemesh" screen circular shaving head. The shaver has an exhaust outlet to automatically expel hair particles. Inside the body of the shaver are two separate grooved slots to hold a mustache/beard comb that retracts into its handle and a cleaning brush. The shaver/massager is imported and sold in a hard plastic fitted case that also contains a mirror mounted inside the cover. The submitted sample is a composite article whose essential character is imparted by the shaver. Therefore based on paragraph 3(b) of the General Rules of Interpretation of the Harmonized Tariff Schedule, the whole article will be classified as a shaver. The applicable subheading for the Shaver/Massager will be 8510.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shavers and hair clippers, with self-contained electric motor; parts thereof: shavers. The rate of duty will be 4.4 percent. 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. The sample is being returned to your office as requested. Sincerely, Jean F. Maguire Area Director New York Seaport