U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time
The tariff classification of Cosmetic Brush Gift Sets and Cosmetic Bag Gift Sets from China.
NY 893486 January 14, 1994 CLA-2-96-S:N:N8:344 893486 CATEGORY: Classification TARIFF NO.: 9615.11.3000; 4202.92.2000 Mr. Edward J. Murray Paris Presents Incorporated 3800 Swanson Court Gurnee, Illinois 60031 RE: The tariff classification of Cosmetic Brush Gift Sets and Cosmetic Bag Gift Sets from China. Dear Mr. Murray: In your letter of December 22, 1993, you requested a tariff classification ruling. The following samples were submitted: 1. 2016/2021 Mon Image Cosmetic Brush Gift Set 2. 2017/2022 Mon Image Purse Accessory Gift Set 3. 2015/2020 Mon Image Cosmetic Brush Gift Set 4. 2017/2022 Mon Image Purse Accessory Gift Set Item #1 consists of three cosmetic brushes, one comb/brush, (essential character is the comb) all with plastic handles, and a ramie/cotton zippered barrel case. Item #3 consists of two cosmetic brushes, one comb/brush, (essential character is the comb) all with plastic handles, a glass mirror with plastic edging and a ramie/cotton fitted brush case. Item #2 consists of a 55% ramie, 45% cotton lipstick holder and zippered cosmetic pouch. Item #4 consists of a 55% ramie 45% cotton zippered coin purse and zippered cosmetic pouch. Items #1 and #3 are sets which are classified under the General Rules of Interpretation (G.R.I.) 3(c), i.e., in the absence of finding the component which gives the set its essential character, the set will be classified under the heading which occurs last in numerical order among those items which equally merit consideration. The item is the comb\brush. - 2 - The applicable subheading for items #1 and #3 will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, valued over $4.50 per gross, of plastics. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem. Items #2 and #4 are sets which are classified under GRI 3(b), i.e., that component which gives the set its essential character. The essential characters of these items are the cosmetic bags. The applicable subheading for Items #2 and #4 will be 4202.92.2000, HTS, which provides for Travel, sports and similar bags: with outer surface of textile materials: Of vegetable fibers and not of pile or tufted construction: Other. The rate of duty will be 6.5% ad valorem. Item 4202.92.2000 falls within textile category designation 870. Based upon international textile agreements, products of China are subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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