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 > 2003 NY Rulings > NY I89602 - NY I89648 > NY I89647

Previous Ruling Next Ruling
NY I89647





January 16, 2003

CLA-2-82:RR:NC:N1:113 I89647

CATEGORY: CLASSIFICATION

TARIFF NO.: 8214.20.3000; 3919.90.5060; 3924.90.5500; 4202.92.4500; 6805.20.0000; 9615.11.4000

Mr. Danny Gabriel
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a pedicure kit from China

Dear Mr. Gabriel:

In your letter dated December 19, 2002, you requested a tariff classification ruling.

The merchandise is called the Butterfly Pedicure Set (item number PP 1011637). It consists of a butterfly-shaped, zippered, PVS pouch holding a steel nail clipper, an EVA foam plastic toe separator, self-adhesive plastic nail stickers, an emery board, and a plastic hair clip. The emery board has a paper backing. For tariff purposes, each component of the pedicure kit will be classified separately. The applicable subheading for the nail clipper will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure and pedicure purposes, and parts thereof. The rate of duty will be 4 percent ad valorem.

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

The applicable subheading for the self-adhesive plastic nail stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls, other, other, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the PVC zippered pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags with outer surface of sheeting of plastic. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the emery board 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, whether or not cut to shape or sewn or otherwise made up. The rate of duty will be free.

The applicable subheading for the hair clip will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like, of hard rubber or plastics, other, not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3 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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: