The tariff classification of cosmetic tool brush belt with brushes from China

N266892 August 18, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9603.30.6000 Ms. Jennifer L. Buntrock Paris Presents Incorporated 3800 Swanson Ct. Gurnee,Il 60031 RE: The tariff classification of cosmetic tool brush belt with brushes from China Dear Ms. Buntrock: In your letter dated July 16, 2015, you requested a tariff classification ruling. The sample submitted is a cosmetic tool belt to be worn by makeup artists. The cosmetic tool brush belt is a 9 ¼" wide and 19 ½" long apron constructed of nylon fabric. The apron has two large pouches, one zippered pouch and several small sections sewn down to form pockets to hold brushes of various sizes. The item is secured to the wearer at the back of waist by the attached 2” adjustable plastic buckle. The cosmetic tool brush belt with the brushes included is a composite good as that term is defined in General Rule of Interpretation (GRI) 3(b), which states that composite goods consisting of different materials or made up of different components (brushes and tool belt) shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of this item is imparted by the textile fabric, the tool belt. The applicable subheading for the cosmetic tool brush belt with the brushes will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. In your request, you wanted the classification of the cosmetic tool brush belt and the brushes if imported separately. The applicable subheading for the cosmetic tool belt will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the cosmetic brushes will be 9603.30.6000, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.The sample will be returned.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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division