The tariff classification of a plastic make-up brush holder from China

N326061 May 27, 2022 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Ms. Francene Hinds JAV International Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a plastic make-up brush holder from China Dear Mr. Ms. Hinds: In your letter dated May 12, 2022, on behalf of your client, M.Z. Berger and Co., Inc., you requested a tariff classification ruling. Photographs were submitted along with your ruling request. The article under consideration is described as a makeup brush holder, number 2112193718. This item is a set of five makeup brushes of assorted sizes in a plastic holder. The set is packaged together in a box for retail sale. A depiction of the Disney© characters of Winnie the Pooh and Piglet appear on the packaging. The article is intended for ages 8 years old and above. All five brushes have a plastic handle, aluminum tube, and nylon bristles. The makeup holder is 50% unsaturated polyester and 49.5% stone powder. The cylindrical holder measures approximately 3.75 inches wide by 4 inches high by 3.75 inches in diameter. It is brown with yellow drippings on the top of the holder. The makeup holder is designed to resemble a honey pot. In the center are the printed words “Hunny.” You have indicated that the brushes are valued at $1.05, and the holder is valued at $2.80. You state that the item is to be used in the household bathroom or bedroom. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.The plastic makeup holder with brushes consists of multiple articles classifiable under separate headings. The components of the set carry out a specific activity, which is to apply facial makeup, and are packaged together for retail sale. The makeup holder with brushes therefore fulfills the term “goods put up in sets for retail sale,” and meet the elements to be considered a “set” for classification purposes. In this case, we find that the plastic components account for the majority of the weight, value, and bulk of the makeup holder. Therefore, the plastic makeup holder imparts the essential character. In accordance with GRI 3(b), the plastic makeup holder will be classified under heading 3924, HTSUS, Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. The applicable subheading for the plastic makeup holder, number 2112193718 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other. The general rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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 Dana L. Giammanco at dana.l.giammanco @cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division