The tariff classification of a Shaving Set from Germany

NY A86138 August 19, 1996 CLA-2-82:R:N4:119 A86138 CATEGORY: Classification TARIFF NO.: 8212.10.0000 Ms. Patricia Farrell Export-Import Services, Inc. 900 Route 9 Woodbridge, NJ 07095-1003 RE: The tariff classification of a Shaving Set from Germany Dear Ms. Farrell: In your letter dated July 29, 1996 you requested a tariff classification ruling on behalf of Victoria U.S. Ltd, Port Washington, NY 11050. The article to be imported is a shaving set consisting of a stand which holds a razor, a shaving brush and a bowl. The components may be made of chrome, brass or marble. The component value breakdown you furnished is as follows: brush $16.80, razor $12.60, bowl $4.80 and stand $3.60. Based on paragraph 3(b) of the General Rules of Interpretation, Harmonized Tariff Schedule of the United States, the article is considered to be a set whose essential character is imparted by the razor. The complete set will therefore be classified under the razor provision. The applicable subheading for the Shaving Set will be 8212.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for razors. The duty rate will be 0.2 cent each plus 0.6 percent ad valorem. The specific rate (0.2 cent) applies to each component of the set. 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. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466- 5488. The sample is being returned to your office as requested. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division