The tariff classification of a Hair Styling Kit from Pakistan

NY C80347 October 23, 1997 CLA-2-82:RR:NC:1:119 C80347 CATEGORY: Classification TARIFF NO.: 8213.00.9000 Mr. Frank G. Murray Division M 1352 E. Industrial Drive Itasca, IL 60143 RE: The tariff classification of a Hair Styling Kit from Pakistan Dear Mr. Murray: In your letter dated September 9, 1997, resubmitted October 7, 1997, you requested a tariff classification ruling on behalf of Sharp Shears Corporation, Tinley Park, IL 60477. The article to be imported is a hair styling kit which consists of a zippered vinyl case containing a 6 inch pair of barber scissors, a 6 inch pair of thinning scissors and two 7 inch long combs. The case has two separate pouches to hold the combs and two sets of double loops with snap fasteners to hold the scissors in place. The scissors are marked "Ice Tempered Stainless" and are the types that are commonly used by barbers and hair stylists. The combs have raised numbers 1 to 6 to indicate length in inches. The following C.I.F. price breakdown was furnished to this office: scissors - $1.45 each; combs - $0.20 each; vinyl case $0.85. The hair styling kit is a set whose essential character is imparted by the scissors. Therefore based on General Rules of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), the complete kit will take the classification of the scissors. The applicable subheading for the hair styling kit will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors' shears and similar shears... valued over $1.75 per dozen... other. The rate of duty will be 7.9 cents each plus 7.9 percent ad valorem. The specific rate of duty, 7.9 cents, applies to each item in the set except the vinyl case which is treated as packing. 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 Jacques Preston at 212-466-5488. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division