The tariff classification of a "Round Compact Folding Mirror/Brush" from Korea.

NY K88733 August 25, 2004 CLA-2-96:RR:NC:SP:233 K88733 CATEGORY: Classification TARIFF NO.: 9603.29.4010; 9603.29.8010 Ms. Joanne Harmon Ms. Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Round Compact Folding Mirror/Brush” from Korea. Dear Mses. Harmon and Santos: In your letter dated August 16, 2004, you requested a tariff classification ruling. The submitted sample is a “Round Compact Folding Mirror/Brush,” CVS item number 246182. The compact is made of plastic and has a circular shaped glass mirror measuring 2½” in diameter on the inside of its top lid. The bottom lid contains a hairbrush made of rubber. With the compact in the open position, the user pushes up on the bottom lid and the hairbrush pops up. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The “Round Compact Folding Mirror/Brush” is considered a composite good for tariff classification purposes. No component imparts the essential character, so the composite good would be classified in accordance with GRI 3 (c). In this composite good, the heading for the hairbrush appears last in numerical order among the competing headings which equally merit consideration. Your sample is being returned as requested. The applicable subheading for the “Round Compact Folding Mirror/Brush”, if valued not over 40 cents each, will be 9603.29.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hairbrushes valued not over 40 cents each.” The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the “Round Compact Folding Mirror/Brush”, if valued over 40 cents each, will be 9603.29.8010, HTS, which provides for “Hairbrushes valued over 40 cents each.” The rate of duty will be 0.3 cents each 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division