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NY N014508




July 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.8000; 7616.99.5090; 8214.20.3000

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorneys at Law
888 Seventh Avenue, Suite 4500
New York, NY 10106

RE: The tariff classification of a manicure set from China.

Dear Mr. Zelman:

In your letter dated July 17, 2007, you requested a tariff classification ruling on behalf of your client, Fownes Brothers & Co. Inc., New York. Your sample is being returned, as you have requested.

The item referred to as a manicure set is identified with article number 951. It includes a metal nail file, metal nail clippers and three sets of aluminum collar stays in different sizes. These items are secured, with elastic straps, to the top of a composition leather case. The container is round with a diameter of approximately four-inches, capable of holding other items.

The applicable subheading for the composition leather container will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather: other: other: other. The rate of duty will be free.

The applicable subheading for the aluminum collar stays is 7616.99.5090, HTSUS, which provides for other articles of aluminum: other: other: other: other. The rate of duty will be 2.5% ad valorem.

The applicable subheading for the metal nail file and metal nail clipper will be 8214.20.3000, 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% ad valorem.

Consideration was given to classifying item 951 as a manicure set within subheading 8214.20.6000, HTSUS. Subheading 8214.20.6000, HTSUS, provides for manicure and pedicure sets and would include items that are intended to aid in the cosmetic treatment of hands and fingernails or feet and toenails. The inclusion of the collar stays, which has nothing to do with the care of the hands or fingernails, would preclude classification within this provision.

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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