The tariff classification of a bathing kit from China.

NY F89460 July 13, 2000 CLA-2-96:RR:NC:SP:233 F89460 CATEGORY: Classification TARIFF NO.: 9603.29.8090 Ms. Irene Kwok Concept 3 Inc. 330 Madison Ave. 12/F, Suite 1278 New York, NY 10017 RE: The tariff classification of a bathing kit from China. Dear Ms. Kwok: In your letter dated June 29, 2000, you requested a tariff classification ruling. The submitted sample, item #C-55845, referred to as a bathing kit, consists of a clear PVC pouch containing one plastic comb and two body brushes. We find that the above items comprise, for tariff purposes, “goods put up in sets for retail sale” with the essential character imparted by the brushes. The applicable subheading for the bathing kit will be 9603.29.8090, 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…valued over 40 cents each, other. The rate of duty will be 0.3 cents for each piece in the set plus 3.6% ad valorem. The merchandise is not subject to countervailing or antidumping duty. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division