The tariff classification of a toiletry gift set from Canada.

NY G81944 September 20, 2000 CLA-2-96:RR:NC:SP:233 G81944 CATEGORY: Classification TARIFF NO.: 9603.29.4090; 9801.00.1097 Mr. Larry Diamond CSI International 642 De Courcelle Street, Suite 304 Montreal, Quebec, H3C 3C5 Canada RE: The tariff classification of a toiletry gift set from Canada. Dear Mr. Diamond: In your letter dated August 16, 2000, you requested a tariff classification ruling. The submitted sample, item LS-20-001, is a toiletry gift set consisting of a round soap bar, a round wood brush valued at $0.38, and a round loofah with cotton facial pad. The brush and loofah facial pad are made in China and the soap is made in the U.S. The items are assembled and shrink wrapped together in Canada. 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 classification for the brush occurs last. The applicable subheading for the toiletry gift set will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes for use on the person, valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem. The U.S. made soap is eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the soap will be 9801.00.1097, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty. The merchandise is not subject to quota restraints or visa requirements. 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