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HQ 967739




September 29, 2006

CLA-2 RR:CTF:TCM 967739 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.55; 4417.00.80; 6805.20.00; 8214.20.30; 6116.92.6440; 6115.92.9000; 8214.90.90; 9603.29

Jeffrey Meeks, Esq.
Meeks & Sheppard
1735 Post Road
Suite 4
Fairfield, Connecticut 06824

RE: Revocation of NY L81820, dated January 11, 2005; classification of Totally TogetherTM brand “Give Me a Helping Hand” manicure kit and Totally TogetherTM brand “On Your Feet” pedicure kit

Dear Mr. Meeks:

This letter is in response to your request, on behalf of your client, W.E. Bassett Company, for reconsideration of New York Ruling Letter (NY) L81820, dated January 11, 2005.

On May 1, 2006, you requested on behalf of your client that we withdraw your client’s request. However, in light of our review and determination that the classification was in error, we are revoking NY L81820.

Specifically, in NY L81820, two items were classified in subheading 8214.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for, in relevant part “[m]anicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales: other”, with requirements for quota/visa found applicable to the textile gloves and socks that were included in the sets. We have reviewed NY L81820 and find it to be in error. Therefore, this ruling revokes NY L81820.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103–182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation was published on August 23, 2006 in the CUSTOMS BULLETIN in Volume 40, Number 35. No comments were received in response to this notice.

FACTS:

NY L81820 describes the merchandise at follows:

Totally TogetherTM brand “Give Me a Helping Hand” is a manicure set comprised of 1 nail brush, 1 cuticle pusher, 1 cuticle remover, 4 2-sided mini emery boards, 1 sapphire file, 1 4-step buffing block, and a pair of moisture gloves (constructed of 92% cotton, 8% spandex knit fabric). The manicure set is packed in a plastic pouch.

Totally TogetherTM brand “On Your Feet” is a pedicure set comprised of 1 nail brush, 3 cuticle sticks, 1 toenail clipper, 1 callus remover [which does not file nails], 2 toenail separators, and a pair of moisture socks (92% cotton, 8% spandex knit fabric). The pedicure set is packed in a plastic pouch.

ISSUE:

Whether the subject Totally TogetherTM brand “Give Me a Helping Hand” and Totally TogetherTM brand “On Your Feet” products are GRI 1 sets?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. When goods cannot be classified solely on the basis of GRI 1 and if the terms of the headings and any relative section or chapter notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.

Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) are the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Heading 8214, provides, eo nomine for manicure and pedicure sets. EN 82.14 states that the heading includes, in pertinent part, scissors, non-metallic nail polishers, hair removing tweezers, etc., which if taken separately, would be classified in their respective headings.

We refer to the Informed Compliance Publication, Classification of Sets Under HTSUS, which states:

In certain areas of the HTSUS, sets are specifically mentioned by name. The only requirements which are to be followed when dealing with a GRI 1 set are those mentioned in the particular HTSUS provisions describing the set, relevant chapter and section notes, and the relevant Explanatory Notes (ENs).The rules with regard to GRI 3(b) sets,do not apply to GRI 1 sets [footnote omitted.]

In this case, NY L81820 classified the goods as GRI 1 sets within heading 8214, HTSUSA. However, we have reviewed L81820 and determined that the decision was issued in error as neither of the two subject products are GRI 1 sets since they contain textile gloves and socks. The term “set” commonly is known to mean an item that contains goods which are put together for a particular purpose. Heading 8214, provides, eo nomine for manicure and pedicure sets. EN 82.14 states that the heading includes, in pertinent part, scissors, non-metallic nail polishers, hair removing tweezers, which if taken separately, would be classified in their respective heading. Although EN 82.14 refers to various implements used for cutting, sharpening, filing, extracting, it does not refer to textile goods such as the instant ones which were designed to cover the hands and feet and serve as barriers to seal in moisture.

Based upon our review of various manicure and pedicure sets, we believe that the subject articles are not GRI 1 manicure and pedicure sets as commonly or commercially known and sold in retail as they contain textile articles which are not ejusdem generis within the exemplars outlined in EN 82.14. As neither of the textile articles contained in the Totally TogetherTM brand samples were contemplated by this EN and textile articles serve a different purpose from the implements with which they are packaged, it is our view that the subject Totally TogetherTM brands are not GRI 1 sets.

With respect to the subject two samples, it is our view that they are not GRI 3(b) sets. GRI 3(b) provides:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In this instance, the various articles in the two samples are not put together for a particular need or activity. Although they are marketed as manicure/pedicure kits, we find that the textile gloves and socks are not customarily used in a manicure or pedicure. Thus, their inclusion precludes the instant samples from being GRI 3(b) sets. Rather, each article within both samples should be separately classified pursuant to GRI 1, HTSUS.

HOLDING:

Both Totally TogetherTM products, identified as "Give Me a Helping Hand" manicure products and “On Your Feet" pedicure products are classified separately pursuant to GRI 1 as follows:

Helping Hand:

-Nail Brush – is classifiable in subheading 9603.29, HTSUS, which provides, in pertinent part, for nail brushes. The general column one duty rate is as follows: If the merchandise is valued less than 40 cents each, the assessed duty rate is 0.2 cents each plus 7 percent ad valorem. If the merchandise is valued greater than 40 cents each, the assessed duty rate is 0.3 cents each plus 3.6 percent ad valorem.

-Cuticle Pusher/Cuticle Remover and Sapphire File – are classifiable in subheading 8214.20.30, HTSUS, which provides for, among other things, cuticle pushers and nail files. The general column one duty rate is 4 percent ad valorem.

-Mini Emery Boards – Since the base of the good is coated with abrasive powder or grain, classification is in subheading 6805.20.00, HTSUS, which provides for “Natural or artificial abrasive powder or grain, on a base ofpaperboard, whether or not cut to shape or sewn or otherwise made up.” The general column one duty rate is FREE.

-Buffing Block – The block has four surfaces for buffing nails: two surfaces composed of an abrasive powder or grain (which is provided for in heading 6805), and two with smooth surfaces coated with plastic (which is provided for by heading 3924). As no surface imparts the essential character of the buffing block, pursuant to GRI 3(c), classification will be the heading that appears last in numerical order among those which equally merit consideration, which is heading 6805, HTSUS, which provides for “Natural or artificial abrasive powered or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.” The general column one duty rate is FREE.

-Moisture Gloves – are classifiable in subheading 6116.92.6440, HTSUS, which provides for other knitted or crocheted, cotton gloves made from a pre-existing machine knit fabric without fourchettes. The general column one duty rate is 23.5 percent ad valorem, quota category number is 331.

On Your Feet

-Nail Brush – is classifiable in subheading 9603.29, HTSUS, which provides, in pertinent part, for nail brushes. The general column one duty rate is as follows: If the merchandise is valued less than 40 cents each, the assessed duty rate is 0.2 cents each plus 7 percent ad valorem. If the merchandise is valued greater than 40 cents each, the assessed duty rate is 0.3 cents each plus 3.6 percent ad valorem.

-Cuticle Sticks - are classifiable in subheading 4417.00.80, which provides, in pertinent part for other tools of wood. The general column one duty rate is 5.1 percent ad valorem.

-Toenail Clipper - is classifiable in subheading 8214.20.30, HTSUS, which provides, in pertinent part, for nail clippers. The general column one duty is 4 percent ad valorem.

-Callus Remover – which does not file nails, is classifiable in subheading 8214.90.90, HTSUS, which provides for “other articles of cutlery; manicure or pedicure sets and instruments; base metal parts thereof: other: other.” The general column one duty rate is 1.4 cents each plus 3.2 percent ad valorem.

-Toenail Separators – are classifiable in subheading 3924.90.55, HTSUS, which provides for “tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The general column one duty rate is 3.4 percent ad valorem.

-Moisture Socks - are classifiable in subheading 6115.92.9000, HTSUS, which provides, in pertinent part, for other cotton knitted or crocheted socks. The general column one duty rate is 13.5 percent ad valorem, quota category number is 332.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the world wide web at www.usitc.gov.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact the local CPB office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.

EFFECT ON OTHER RULINGS:

NY L81820, dated January 11, 2005 is hereby revoked. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.

Sincerely,

Myles B. Harmon, Director
Commercial Trade and Facilitation Division

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