The tariff classification of a combination manicure set and makeup kit from Korea

NY F84721 April 6, 2000 CLA-2-82:RR:NC:N1:113 F84721 CATEGORY: Classification TARIFF NO.: 7009.92.1000; 8214.20.3000; 9603.30.6000; 9615.11.3000; 9612.20.0000 Mr. Juan Dominguez Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AZ 72716-8023 RE: The tariff classification of a combination manicure set and makeup kit from Korea Dear Mr. Dominguez: In your letter dated March 21, 2000, you requested a tariff classification ruling. The sample you submitted is a combination manicure set and makeup kit stored in a fitted, zippered, imitation leather case. The manicure set contains cuticle scissors, nail buffer, emery board, nail clipper, side nail clipper, cuticle trimmer, cuticle pusher, and tweezers. The makeup accessories include six brushes and a plastic framed glass mirror. The reflecting area of the mirror measures approximately 3.5 inches long by 1.5 inches wide. The brushes will be used for the application of cosmetics. The powder brush and the eyebrow brush/comb have a value of 20 cents each, the eye shadow, eyeliner, and lipliner brushes, 15 cents each, and the contour sponge applicator, 18 cents. The applicable subheading for the glass mirror will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass mirrors, whether or not framed, framed, not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 percent ad valorem. The applicable subheading for the cuticle scissors, nail buffer, emery board, nail clipper, side nail clipper, cuticle trimmer, cuticle pusher, and tweezers will be 8214.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure and pedicure set, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales, other. The rate of duty will be 4.1 percent ad valorem. The applicable subheading for the powder, eye shadow, lipliner and eyeliner brushes will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics, valued over 10 cents each. The rate of duty will be free. The applicable subheading for the eyebrow brush/comb will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like, of hard rubber or plastics, combs, valued over $4.50 per gross, other. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem. The applicable subheading for the sponge applicator will be 9616.20.0000, Harmonized Tariff of the United States (HTS), which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division