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NY A87257




Oct 8 1996

CLA-2-33:RR:NC:2:240 A87257

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 4202.92.3030; 8214.20.3000; 9603.30.2000; 9603.30.4000; 9603.30.6000

Mr. David Moll
Livingston International Inc.
352 Sonwil Drive
Buffalo, NY 14225

RE: The tariff classification of the "T.I.P.S. Nail Care Starter Kit" and the "T.I.P.S. Nail Care Refill Kit" from Canada

Dear Mr. Moll:

In your letter dated August 30, 1996 you requested a tariff classification ruling on behalf of your client Ask Cosmetic Inc.

Samples of the "T.I.P.S. Nail Care Starter Kit" and the "T.I.P.S. Nail Care Refill Kit" were submitted with your inquiry. The "T.I.P.S. Nail Care Starter Kit" consists of a stainless steel nail file, two bottles of nail conditioner, one nail brush, and a textile bag. The "T.I.P.S. Nail Care Refill Kit" consists of two bottles of nail conditioner, and two nail brushes. Both kits are used in the maintenance of the nails. The nail conditioner is manufactured in Canada. The nail file and nail brush are made in the Republic of Korea. The textile bag is manufactured in China. The kits are placed together in a retail container, however, they do not meet the criteria for treatment as a set under GRI 3. The kits do not consist of products or articles put up together to meet a particular need or carry out a specific activity. Under GRI 1, all the articles contained within the kit must be classified separately under their respective headings in the HTS.

The applicable subheading for the nail conditioner will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure preparations. The rate of duty will be 2.9 percent ad valorem.

The nail conditioner is subject to the regulations of the Food and Drug Administration. You may contact the FDA at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

The applicable subheading for the nail file will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for cuticle or cornknives....nail files....all the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the cosmetic bag will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags: toiletry pouch of quilted man-made textile materials. The rate of duty will be 19.5 percent ad valorem.

The textile bag falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the nail brush will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists brushes, writing brushes and similar brushes for the application of cosmetics: if valued not over 5 cents each. The rate of duty will be 4.1 percent ad valorem. If valued over 5 cents but not over 10 cents each, the applicable subheading will be 9603.30.4000, HTS, at a rate of 0.2 cents each. If valued over 10 cents each, the applicable subheading will be 9603.30.6000, at a rate of duty of 1.8 percent ad valorem.

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 Stephanie Joseph at 212-466-5768.

Sincerely,

Roger J. Silvestri
Director
National Commodity

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