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 > 2004 NY Rulings > NY K83538 - NY K83592 > NY K83586

Previous Ruling Next Ruling
NY K83586




March 19, 2004

CLA-2-82:RR:NC:N1:113 K83586

CATEGORY: CLASSIFICATION

TARIFF NO.: 8214.20.3000

Ms. Linda Perry
Cardinal Health, Inc.
Corporate Compliance
1500 Waukegan Road
McGaw Park, IL 60108

RE: The tariff classification of nail nippers from Germany.

Dear Ms. Perry:

In your letter dated February 20, 2004, you requested a ruling on tariff classification.

The samples you provided are four surgical nail nippers. The samples include the SU15100, the SU15130, the SU15120 and the SU15110. The nippers are intended to be used, for example, in trauma cases to extricate partial or fully damaged nails and cuticles. You propose classification of the four nail nippers in heading 9018, HTS as instruments used in medical or surgical sciences. You point out that the samples can be sterilized and are of “surgical grade stainless steel.” It is relatively unusual for non-medical items to be made so that they can be sterilized. However, there are exceptions, such as those used by professional pedicurists and tattoo artists, since the transmission of infection is a major concern whenever the skin will be pierced or may be cut, even a very small cut as often happen during manicures and pedicures. Professional manicurists and pedicurists also buy nail nippers that use sophisticated steels. For example, the Arius-Eickert website indicates that its professional Heavy Duty Nail Nipper and its Ingrown Nail Nipper are “Made of high alloyed Vanadium, Molybdenum and Cobalt Stainless Steels. Ice tempered and micro-edged” and that they are used by podiatrists, professional manicurists and pedicurists. You do not point to any physical characteristics that clearly identify your samples as being for use in the trauma cases or in the removal of nails that are affected by infection that you cite. Lastly, we note that Harmonized System Explanatory Note Exclusion (e) to 9018 states that it does not cover manicure or pedicure instruments. For these reasons, we are of the opinion that, as a class or kind of good, the nail nippers would be classifiable in heading 8214, HTS.

The applicable subheading for this product 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. The general 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.).

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: