United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F84674 - NY F84726 > NY F84725

Previous Ruling Next Ruling
NY F84725





March 30, 2000

CLA-2-82:RR:NC:N1:113 F84725

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 8214.20.3000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036

RE: The tariff classification of the Nail Expert Spa Kit from Korea or China

Dear Ms. Wierbicki:

In your letter dated March 22, 2000, on behalf of Avon Products, you requested a tariff classification ruling.

The sample you provided is the Nail Expert Spa Kit, item PP1002176. The kit contains a pair of foam rubber toe separators approximately 4 inches long, and steel nail clippers. Although imported together, the items will not be packed ready for retail sale.

The applicable subheading for the toe separators will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household and toilet articles of plastics. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the nail clippers will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure sets and instruments, cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used or manicure or pedicure purposes. The rate of duty will be 4 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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

Previous Ruling Next Ruling

See also: