The tariff classification of a Deluxe Shoe Polishing Kit from China.

NY R01542 February 25, 2005 CLA-2-96:RR:NC:SP:233 R01542 CATEGORY: Classification TARIFF NO.: 9603.50.0000 Mr. Troy Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Deluxe Shoe Polishing Kit from China. Dear Mr. Crago: In your letter dated February 24, 2005, you requested a tariff classification ruling. The merchandise to be imported is a Deluxe Shoe Polishing Kit consisting of the following: 1 battery operated cleaning handle (batteries not included) 4 attachments: 2 buff pads, 2 brushes 2 containers shoe polish: 1 black, 1 brown 1 small cleaning cloth 1 wood case with shoe pack The item measures 9” L x 5.75” W x 5.50 H. You have submitted a picture of the item with your request. 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. 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 2 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 repacking. 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 Deluxe Shoe Polishing Kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the brushes appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Deluxe Show Polishing Kit will be 9603.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes… Other brushes constituting parts of machines, appliances or vehicles.” The rate of duty will be Free. 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