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NY G86570




January 31, 2001

CLA-2-68:RR:NC:2:226 G86570

CATEGORY: CLASSIFICATION

TARIFF NO.: 6805.20.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Place
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of an abrasive article from Korea

Dear Mr. Epstein:

In your letter dated January 23, 2001, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.

The subject merchandise, which is identified as “Callus Remover for Pedicure Kit” – PP 210708–C, is a double-sided pedicure file that measures approximately seven inches in length by one inch in width. The item is produced from a base of paperboard that is coated with an abrasive (emery) grain. The emery paperboard, which measures approximately three and three-eighth inches by one inch, is fitted into a blue plastic handle.

The applicable subheading for the abrasive pedicure file will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of paper or paperboard only. The rate of duty will be free.

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 Jacob Bunin at 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,

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