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NY N006846




February 23, 2007

CLA-2-82:RR:NC:N1:118

CATEGORY: CLASSIFICATION

TARIFF NO.: 8214.20.3000, 9902.25.52

Mr. Dennis Morse
BDP International
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of pet nail clippers from China.

Dear Mr. Morse:

In your letter dated February 6, 2007, on behalf of your client Meijer Distribution, you requested a tariff classification ruling on nail clippers for dogs.

The first sample is described as a Deluxe Pet Nail Clippers (UPC #8-52276-00088-4). The clipper has two steel cutting edges operated by grasping the plastic handles together. The dog’s nail is clipped off by placing it between the cutting edges while the handles are pressed together.

The second sample is described as a Guillotine Pet Nail Clippers (UPC # 8-52276-00090-7). The clipper is made entirely of steel. It is operated by pressing one of the handles that moves the blade across a circular opening into which the dog’s nail has been inserted. As the blade moves across the opening it clips off the nail.

The applicable subheading for the pet nail clippers will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: manicure or pedicure sets and instruments (including nail files), and parts thereof: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The duty rate will be 4 percent ad valorem.

With regard to the applicable rate of duty, the subject nail clippers are also provided for in HTSUS heading 9902. HTSUS subheading 9902.25.52, by virtue of legislative action, provides for a temporary reduction in the rate of duty for nail nippers and clippers and nail files (provided for in subheading 8214.20.30). The subject nail clippers meet the prerequisites of this tariff provision. Accordingly, the subject nail clippers are entitled to beneficial treatment under HTSUS subheading 9902.25.52. The rate of duty is 3.2 percent ad valorem. This rate only applies to articles entered on or before December 31, 2009.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,

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