The tariff classification of a “Pearl Care Kit” from the United Kingdom

N299139 July 26, 2018 CLA-1-34:OT:RR:NC:1:136 CATEGORY: Classification TARIFF NO.: 3402.20.5100 Mr. John Hanson MBC Brokers, Inc. 13823 Judah Avenue Hawthorne, CA 90250 RE: The tariff classification of a “Pearl Care Kit” from the United Kingdom Dear Mr. Hanson: In your ruling request dated July 18, 2018, on behalf of your client, Radiance Pearl, you requested a tariff classification ruling on a “Pearl Care Kit.” The provided sample has been reviewed and will be returned as requested. You describe the product at issue as a kit, consisting of a small metal tin containing one polishing cloth and eight individually wrapped pre-moistened tissues. This retail-ready kit is intended to be used for cleaning pearls, soft stones, and costume jewelry. The packaging directions state that the pearls are to be cleaned with the moist tissues and then dried using the provided cloth. Your submission indicates that the tissues are impregnated with a cleaning solution preparation that includes a surface-active agent and other substances. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. 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 product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the impregnated cleaning solution, while the tissues act as a carrier for the solution. The applicable subheading for the “Pearl Care Kit” will be 3402.20.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale: Other. The general rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 https://hts.usitc.gov/current. 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 Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, Stephen A. Mack Director National Commodity Specialist Division