NY 844933

September 8, 1989

CLA-2-96:S:N:N1:236 844933

CATEGORY: Classification

TARIFF NO.: 9603.29.8000

Mr. Joshua Eckhaus
Fritz Companies, Inc.
40 Exchange Place, 12th Floor
New York, NY 10005

RE: The tariff classification of the "Bath Delight Kit", Item
#9130, from Taiwan.

Dear Mr. Eckhaus:

In your letter dated August 28, 1989, on behalf of your client Montgomery Ward, you requested a tariff classification ruling.

The prospective import consists of a bath kit housed in a plastic see-thru bag. The kit contains a body brush, a nail brush, an inflatable bath pillow, 2 emery boards, a pedicure groomer, a natural loofah, and a loofah back scrubber with terry cloth backing.

The "Bath Delight Kit" is classified as a set. In the absence of establishing the essential character of any one item in the set, the set is classifiable under General Rules of Interpretation G.R.I. 3(c) i.e. classifiable under the HTS heading which occurs last in numerical order among those items which equally merit consideration.

The applicable subheading for the "Bath Delight Kit" will be 9603.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for toilet brushes, valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.

Each kit should be marked clearly, legibly and indelibly with the proper country of origin.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport