HQ 083166: Bath and Beauty Accessories

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                         HQ 083166

                      September 18, 1989  
CLA-2:CO:C:R:G  083166 SER

CATEGORY:  Classification

TARIFF NO.: 3924.90.5000

Mr. Edward J. Murray
Allied of Chicago, Inc.
190 Carpenter Avenue
Wheeling, IL  60090

RE: Bath and Beauty Accessories

Dear Mr. Murray:

     This is in reference to your letter dated May 3, 1988,
requesting the tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of an acrylic
cotton ball and swab holder; and a double barrel decanter
organizer with cosmetic wedges and applicators.  A sample of the
acrylic decanter from Hong Kong was submitted.

FACTS:

     The merchandise to be classified is a clear acrylic
container approximately 4 inches high.  It is divided into two
separate containers which are attached by a common base.  One of
the containers is slightly taller and has a slightly larger
diameter than the other container.  Each container has a separate
top.  Its stated purpose is for the storage of cotton balls and
cotton swabs.  These articles are not provided with the samples
received at headquarters, but are stated to be in the containers
when purchased.  The second article is described as a double
barrel decanter organizer, which contains twenty-five dual tipped
sponge applicators in one container while the other one contains
six cosmetic sponges.  The cosmetic accessories that are provided
for the second article at issue are from Taiwan, although the
cotton balls may also be purchased from South Korea and the
cotton swabs may also be purchased from Hong Kong.

ISSUE:

     What is the classification of the bath and beauty
accessories under the HTSUSA?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA, is governed by the
General Rules of Interpretation (GRI), taken in order.  When
goods are prima facie classifiable under two or more headings GRI
3 is applicable.  In this case classification is determined by
application of GRI 3(b) which provides:

     Goods put up in sets for retail sale, shall be
     classified as if they consisted of the component which 
     gives them their essential character.

     The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level.  The
Explanatory Note to GRI 3(b) provides, in part:

     For the purposes of this Rule, the term "goods put up
     in sets for retail sale" shall be taken to mean the
     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 in a manner suitable for sale 
          directly to users without repacking (e.g., in 
          boxes or cases or on boards).

     The only important element in this case is whether the "set"
consists of products or articles put up together to meet a
particular need or carry out a specific activity.  These products
can be seen as sets dedicated to personal body care.  In this
instance the articles do compliment each other and they are to be
used in a complimentary manner.  These articles are put together
to carry out a specific activity, and thus, they are a set.

     With the elements for sets satisfied, the essential
character of the set must be determined to allow for proper
classification.  In general, "essential character" has been
construed to mean the attribute which strongly marks or serves to
distinguish an article.  It may be determined by the nature of
component, . . value, or the role of the article in relation to
the use of the goods.  The essential character of these sets is
imparted by the containers.  The clear acrylic containers hold
and organize the cotton balls and swabs.  Furthermore, the value
of the acrylic holder is approximately 4 times the value of
either the cotton balls or cotton swabs.  The holder in the
double barrel decanter represents more than one-hundred and fifty
percent greater value than the next most expensive item, the
cosmetic wedges.  The cosmetic articles included with the holders
are merely an inducement to purchase the holders.

HOLDING:

     The merchandise at issue meets the requirements of a set
under GRI 3(b), and the essential character of the set is
imparted by the holders.  Classification is under subheading
3924.90.5000, HTSUSA, which provides for other household articles
and toilet articles, of plastics, other, other.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division