The tariff classification of a pedicure slipper kit set from China

NY G87460 March 9, 2001 CLA-2-64:RR:NC:TA:347 G87460 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Marc Hurlbert Import Traders, Inc. 333 Southwestern Blvd., Suite 202 Sugar Land, TX 77478-3659 RE: The tariff classification of a pedicure slipper kit set from China Dear Mr. Hurlbert: In your letter dated February 15, 2001 you requested a tariff classification ruling. The submitted sample, which you identify as a “pedicure slipper kit,” contains a pair of plastic slippers, a small plastic scrub brush, a plastic pedicure file and a small wood “cuticle stick,” sealed in a clear plastic packaging bag. The item in question is a single retail package containing four components that are classifiable under four separate headings or subheadings of the tariff. The retail package identifies the item as the “Slipper Plus Complete Pedicure Kit” and has an illustration depicting the slipper as being worn with painted toenails. As you also state in your letter, the plastic slipper component part of this “pedicure slipper kit” is made so that it can be utilized for its “toe separator design” construction feature and will be used, together with the other items of this kit, for a pedicure and the application of nail polish. The slipper is made in one piece from a 3 millimeter thickness of a foot shaped EVA plastic material that has been shaped, cut out and notched in a manner that allows for it to be folded over on itself, forming a slip-on sandal with a plastic strap upper and plastic outer sole. The plastic upper of this slipper fits between three of the wearer’s toes and is secured through holes in the sole. In you letter you state that this item is disposable footwear for one time use by persons with newly painted nails. We note that the packaging, which identifies this item as the “Slipper Plus” states that this one-size fits all slipper” is claimed as being for foot care and “re-usable.” The other three components in this pedicure kit include a plastic scrub brush, approximately 5-1/2 inches long with a 3-inch handle and five rows of ½-inch high plastic bristles. You have not provided a cost breakdown for this scrub brush in your submission. The plastic pedicure file is approximately 6-inches long and contains an abrasive material on both sides, excluding its 2-inch long handle portion. The “cuticle stick” is a thin cylindrical stick approximately 7-inches long and tapered to a flat sharp edge at both ends. The General Rules of Interpretation (GRI’s) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI’s taken in order. GRI 3 applies when goods are put up together for sale and are classifiable under two or more headings of the tariff. GRI 3(b) provide that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTS at the international level, “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. The subject set of items of this pedicure kit meets the qualification of “goods put up in sets for retail sale.” The components of the set consist of four different articles, which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity, which involves the wearing of the toe separating plastic slipper while using the scrub brush, cuticle pusher and nail file for a pedicure and the application of toe nail polish. And they are suitably packaged for retail sale directly to users without repackaging. Having determined that this “Slipper Plus Complete Pedicure Kit” constitutes a set, we must next determine the material or component which gives the set its essential character. In general, “essential character” has been construed to mean the attribute which “strongly marks or serves to distinguish the article.” It is our opinion that based on the bulk, value and also on the role of the plastic slipper (“Slipper Plus”) with its “toe separator design”, a featured attribute of the good, the slipper is the component that gives this set its essential character. Accordingly, the applicable subheading for the “Slipper Plus Complete Pedicure Kit” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not a “zori”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 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 Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division