The tariff classification of a seven piece bath bucket set from Taiwan.

NY D80113 July 14, 1998 CLA-2-96:RR:NC:SP:233 D80113 CATEGORY: Classification TARIFF NO.: 9603.29.4090; 9603.29.8090 Ms. Shelly Pappas Value City Imports 1800 Moler Road Columbus, OH 43207 RE: The tariff classification of a seven piece bath bucket set from Taiwan. Dear Ms. Pappas: In your letter dated July 9, 1998, you requested a tariff classification ruling. The submitted sample, item number AP-18, is a plastic seven piece bath bucket set. It consists of a back brush, a mesh sponge, a soap box, a toothbrush box, a hairbrush, and a mirror, all contained in a plastic bucket. The item will be sold as a set. We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that none of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this case, the back brush is last. Your sample is being returned as requested. The applicable subheading for each component in the bath bucket set valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person...: other: valued not over 40 cents each, other. The rate of duty will be 0.2 cents for each piece plus 7% ad valorem. The applicable subheading for each component in the bath bucket set valued over 40 cents each will be 9603.29.8080, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person...: other: valued over 40 cents each, other. The rate of duty will be 0.3 cents for each piece plus 3.6% ad valorem. 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 Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division