HQ 086899: Modification of NYRL 849703; "Bath Delight Kit"

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 086899
                         April 18,1990

CLA-2 CO:R:C:G  086899 SLR

CATEGORY: Classification

TARIFF NO.: 9603.29.8000

Ms. Carol A. Garrity
Import Coordinator
Garrett - Hewitt International Inc.
901 No. Broadway
Suite 16
No. White Plains, New York  10603

RE: Modification of NYRL 849703;
    "Bath Delight Kit"

Dear Ms. Garrity:

     On March 6, 1990, our New York office in New York Ruling
Letter (NYRL) 849703 classified the "Bath Delight Kit" in
subheading 9615.19.4000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for other combs, valued
over $4.50 per gross, dutiable at 28.8 cents per gross plus 4.6
percent ad valorem.  After due consideration, we have
redetermined the proper classification of the subject article.

     The subject article, style number HT-690, consists of a bath
kit housed in a plastic see-through pouch.  The kit contains a
mirror, a hair brush, a loofah mitt and a loofah bath scrubber
both with textile fiber backing, two toilet brushes, toe
separators, a pocket emery nail groomer, and an emery foot file.

     Our New York office determined that pursuant to General Rule
of Interpretation (GRI) 3(b), the subject kit qualified as a set.
In the absence of an essential character finding, New York
classified the set according to GRI 3(c).  Believing that the kit
contained a comb, that office classified the set in Heading
9615, HTSUSA, the heading which occurs last in numerical order
among those which equally merited consideration.

     This office agrees that the "Bath Delight Kit" qualifies as
a set and is classifiable pursuant to GRI 3(c).  Among the
headings corresponding to the items included in the kit,
Heading 9603 for "toilet brushes" appears last in the tariff
schedule.  Hence, the set is classifiable in subheading
9603.29.8000, HTSUSA, which provides for other brushes valued
over 40 cents each, dutiable at 0.3 cent each plus 3.6 percent
ad valorem.
                              -2-

     In accordance with the above determination, NYRL 849703 is
hereby modified pursuant to 19 CFR 177.9(d).



                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division