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NY I84578




August 16, 2002

CLA-2-39:RR:NC:2:222 I84578

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of pedicure platforms, item PP#1011330 from China.

Dear Ms. Wierbicki:

In your letter dated July 29, 2002, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on a product that is described as “Pedicure Platforms”, item PP#1011330. The merchandise consists of a pair of plastic platforms on which the upper portions of one’s feet rest during a pedicure. Each platform is constructed from two pieces of molded plastic that are hinged together in a clam-like fashion. The upper piece is in the shape of the top half of a foot and the underside incorporates another piece of plastic that is constructed to fit into three columns of grooves molded into the lower portion. The angle at which the upper part of the platform rests on the lower piece of the platform may be adjusted by changing the row of grooves into which the plastic insert is fitted. The article is designed and intended for use during a pedicure to facilitate the painting of the toenails. The pedicure platform will be classified in chapter 39 of the HTSUSA as other household and toilet articles of plastics. The sample will be returned, as requested by your office.

The applicable subheading for the “Pedicure Platforms”, item PP#1011330, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchen, other household articles and toilet articles, of plastics: other; other. The rate of duty will be 3.4 % 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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