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June 16, 1999

CLA-2-82:RR:NC:1: 115 E83090

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.90.8050, 8203.20.2000, 8214.20.3000, 8213.00.9000, 8211.93.0030, 8205.59.8000.

Ms. Shelia Andrews
Dillard’s
1600 Cantrell Road
Little Rock, Arkansas 72201

RE: The tariff classification of a toilet set from South Korea.

Dear Ms. Andrews:

In your letter dated June 2, 1999 you requested a tariff classification ruling.

The sample submitted (style no. DS-60SK) is a toilet set with gold plated implements contained inside the leather zip top of a clothes brush. The implements inside the leather case are as follows: tweezers, 2 nail clippers, safety scissors, pen knife (knife, bottle opener, nail file/cleaner) and shoe horn).

The sample will be returned as per your request.

The toilet set is not considered a set due to the inclusion of the shoe horn and pen knife. Each implement will be separately classified.

The applicable subheading for the clothes brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Brushes: Other: Other. The rate of duty will be 2.8% ad valorem. The applicable subheading for the tweezers will be 8203.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tweezers. The rate of duty will be 4% ad valorem. The applicable subheading for the nail clippers will be 8214.20.3000, Harmonized Tariff Schedule of The United States which provides for Clippers: The rate of duty will be 4% ad valorem. The applicable subheading for the safety scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States which provides for Scissors: Other. The rate of duty will be 6.5 cents each + 6.5% ad valorem. The applicable subheading for the pen knife will be 8211.93.0030, Harmonized Tariff Schedule of the United States which provides for Knives having other than fixed blades: Pen knives, pocket knives and other knives which have folding blades. The rate of duty will be 3 cents each + 5.4% ad valorem. The applicable subheading for the shoe horn will be 8205.59.8000, which provides for Hand tools: Other: Other: Other. The rate of duty will be 3.7% 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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 8203.20.20 - Base metal tweezers
• Tariff No.: 8205.59.80 - Base metal, nesoi, handtools (o/than household), and base metal parts thereof
• Tariff No.: 8211.93.00 - Knives having other than fixed blades
• Tariff No.: 8213.00.90 - Base metal scissors, tailors' shears and similar shears (o/than pinking shears val o$30/dz), and base metal parts, val. o/$1.75 per dozen
• Tariff No.: 8214.20.30 - Base metal instruments for manicure or pedicure purposes, and base metal parts thereof
• Tariff No.: 9603.90.80 - Brooms & brushes nesoi, mops, hand-operated mechanical floor sweepers, squeegees and similar articles, nesoi