HQ 953537: "Looks Good Cosmetics Caddy"

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 953537

                          June 16, 1993


CLA-2  CO:R:C:F  953537  GGD

CATEGORY:  Classification

TARIFF NOS.:  3304.10.0000; 3304.20.0000; 3304.30.0000;
              3304.91.0010; 4202.12.2020; 9603.30.6000;
              9615.11.3000

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, New York 10048

RE:  "Looks Good Cosmetics Caddy"

Dear Mr. Crowley:

     This letter is in response to your inquiry of January 25,
1993, on behalf of your client, the Mel Appel Group, Inc.,
concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of an article
identified as a "Looks Good Cosmetics Caddy," to be imported from
Taiwan.  A sample article and sketches were submitted with your
inquiry.  The sketches have been provided to reflect features not
present in the sample that will be incorporated in the imported
article.

FACTS:

     The sample submitted to this office, identified by item no.
2645, consists of a plastic, heart-shaped cosmetic case measuring
approximately 12 inches by 9 inches by 3 inches (closed).  The
case opens to reveal a mirror recessed into the upper half.  In
the base or horizontal half, cosmetic articles are mounted on a
removable plastic tray which contains eight shades of powder
eyeshadow, three shades of cream eyeshadow, two shades of
rouge/blush, a lipstick, a bottle of nail polish, an eyebrow
comb/brush, two large blush brushes, two eyeshadow brushes, and a
small lip brush.  The sketches indicate that beneath the 
                               -2-

removable tray, the imported case will contain a built-in tray
with five open compartments "for organizing jewelry and
hairwear."  There is no indication that any items of jewelry
and/or hairwear will be imported with or for the articles noted
above.
 
ISSUE:

     Whether the article should be classified as a set, or as
individual, separately classifiable components.

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.

     As noted above, item no. 2645 consists of numerous
individual components.  The article cannot be classified by
reference to GRI 1 because several of the components are
classifiable in different headings.  The lipstick, nail polish,
eyeshadows, and rouges, are classifiable in heading 3304, HTSUSA,
as beauty or make-up preparations.  The plastic organizer is
classifiable in heading 4202, HTSUSA, as a vanity case.  The
various brushes are classifiable in heading 9603, HTSUSA, as
brushes.  The comb/brush combination is classifiable in heading
9615, HTSUSA, as combs, hair-slides and the like.  

     In pertinent part, GRI 2(b) states that:

          [t]he classification of goods consisting of more than
          one material or substance shall be according to the
          principles of rule 3.    

     GRI 3(a) directs that the headings are regarded as equally
specific when each of the four separate headings refers to only
part of the composite article.  Therefore, to determine under
which provision the article will be classified, we look to GRI
3(b), which states that: 
                               -3-

          [m]ixtures, composite goods consisting of different
          materials or made up of different components, and goods
          put up in sets for retail sale, which cannot be
          classified by reference to 3(a), shall be classified as
          if they consisted of the material or component which
          gives them their essential character, insofar as this
          criterion is applicable.

Explanatory Note VIII to GRI 3(b) provides the following guidance
concerning the essential character determination:

          The factor which determines essential character
          will vary as between different kinds of goods.  It
          may, for example, 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 goods.

     Each component within the plastic organizer is essentially
similar in nature and value, and complements the other
components, providing play and adult grooming practice for young
girls.  The plastic case component itself, however, is unique. 
It may serve to collect, organize, transport, and store not only
the cosmetic components with which it is entered, but other items
as well (e.g., jewelry, hairwear, etc. in the base compartments). 
Explanatory Note IX to GRI 3(b) states in pertinent part that:

          For the purposes of this Rule, composite goods made up
          of different components shall be taken to mean not
          only...but also those with separable components,
          provided these components are adapted one to the other
          and are mutually complementary....(emphasis in
          original).

Explanatory Note X(b) to GRI 3(b) relates that:

          For the purposes of this Rule, the term "goods put up
          in sets for retail sale" shall be taken to mean goods
          which: 

               consist of products or articles put up together to
               meet a particular need or carry out a specific
               activity.... 
                               -4-

     Although the plastic case is the component of greatest bulk,
weight, and value, the substance of Explanatory Notes VII, IX,
and X(b) indicates that the case's dissimilarity from the other
components precludes it from providing the whole article with its
essential character.  Furthermore, it is irrelevant that
additional components may eventually be included in the base
compartments of the plastic case.  The presence of the
compartments simply demonstrates that the cosmetic and container
components, as entered, are not mutually complementary, not
adapted to one another, and are not put up to meet a particular
need or carry out a specific activity.  Thus, the goods do not
comprise a set.

     We next note that certain containers may be classified with
the articles they are designed to hold, if the requirements of
GRI 5(a) are met.  In pertinent part, GRI 5(a) states that:

          Camera cases, musical instrument cases, gun cases,
          drawing instrument cases, necklace cases and similar
          containers, specially shaped or fitted to contain a
          specific article or set of articles, suitable for long-
          term use and entered with the articles for which they
          are intended, shall be classified with such articles
          when of a kind normally sold therewith. (emphasis
          added).

     Although the plastic case is a container specially shaped or
fitted to contain a set of articles, the rule requires:  1) that
the articles to be contained are specific; and 2) that the case
be entered with the articles it is intended to contain. 
According to statements on the sketches of the case's extra
built-in tray, the base portion of the case is intended to
contain articles of "jewelry and hairwear."  Articles thus
described are not sufficiently specific, and there is no
indication that they will be entered with the container fitted to
hold them, as GRI 5(a) requires.  It is thus our determination
that GRI 5 does not operate to make the container classifiable
with its contents; therefore, each individual component, in
addition to the container, is separately classifiable.

HOLDING:

     The individual components of item no. 2645, packaged
together for retail sale as a "Looks Good Cosmetics Caddy," are
separately classified as follows:  
                              -5-

The lipstick is properly classified in subheading 3304.10.0000,
HTSUSA, the provision for "Beauty or make-up preparations...
manicure or pedicure preparations: Lip make-up preparations." 
The general column one duty rate applicable to this merchandise
is 4.9 percent ad valorem.

The eyeshadows (cream and powder) are properly classified in
subheading 3304.20.0000, HTSUSA, the provision for "Beauty or
make-up preparations...manicure or pedicure preparations: Eye
make-up preparations."  The general column one duty rate
applicable to this merchandise is 4.9 percent ad valorem.

The nail polish is properly classified in subheading
3304.30.0000, HTSUSA, the provision for "Beauty or make-up
preparations...manicure or pedicure preparations: Manicure or
pedicure preparations."  The general column one duty rate
applicable to this merchandise is 4.9 percent ad valorem.

The rouge/blush is properly classified in subheading
3304.91.0010, HTSUSA, the provision for "Beauty or make-up
preparations...manicure or pedicure preparations: Other: Powders,
whether or not compressed, Rouges."  The general column one duty
rate applicable to this merchandise is 4.9 percent ad valorem. 

The plastic organizer is properly classified in subheading
4202.12.2020, HTSUSA, the provision for "Trunks, suitcases,
vanity cases...holsters and similar containers;...: Trunks,
suitcases, vanity cases...and similar containers: With outer
surface of plastics or of textile materials: With outer surface
of plastics, Structured, rigid on all sides: Trunks, suitcases,
vanity cases and similar containers."  The general column one
duty rate applicable to this merchandise is 20 percent ad
valorem.

The brushes are properly classified in subheading 9603.30.6000,
HTSUSA, the provision for "Brooms, brushes...squeegees (other
than roller squeegees): Artists' brushes, writing brushes and
similar brushes for the application of cosmetics: Valued over 10
cents each."  The general column one duty rate for this
merchandise is 3.1 percent ad valorem.

The comb/brush combination is properly classified in subheading
9615.11.3000, HTSUSA, the provision for "Combs, hair-slides and
the like...and parts thereof: Combs, hair-slides and the like: Of
hard rubber or plastics: Combs: Valued over $4.50 per gross:
Other."  The general column one duty rate for this merchandise is
28.8 cents per gross plus 4.6 percent ad valorem. 
                               -6-

     Lipstick, nail polish, eyeshadows, and rouges may be subject
to regulations of the Food and Drug Administration (FDA). 
Questions regarding these products may be directed to:

                    FDA
                    5600 Fishers Lane
                    Rockville, Maryland 20857
                    (301) 443-1544, 3170


                               Sincerely,


                                 

                               John Durant, Director
                               Commercial Rulings Division