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The tariff classification of a pedicure brush\emery file from Korea.
Issued August 2, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 812912 (August 2, 1995)
Tariff classification
HTS codes: 9603.29.8090
Headings: 9603
GRI rules applied: GRI 3(c)
Product description
The submitted sample, Item #001, is a pedicure brush/emery file. The emery file is made of 80 grit and is used for smoothing rough edges on the foot. The brush is made of nylon bristles. The pedicure brush/emery file is valued at $.53 FOB. Inasmuch as this is a composite article with no essential character, this item shall be classified in accordance with GRI 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
CBP rationale
The applicable subheading for the pedicure brush/emery file will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other brushes.
Full text
NY 812912 August 2, 1995 CLA-2-96:S:N:N6:344 812912 CATEGORY: Classification TARIFF NO.: 9603.29.8090. Ms. Susan Gerstenmaier Casper Imports 830 Post Road East Westport, CT 06880 . RE: The tariff classification of a pedicure brush\emery file from Korea. Dear Ms. Gerstenmaier: In your letter dated July 20, 1995, you requested a tariff classification ruling. The submitted sample, Item #001, is a pedicure brush/emery file. The emery file is made of 80 grit and is used for smoothing rough edges on the foot. The brush is made of nylon bristles. The pedicure brush/emery file is valued at $.53 FOB. Inasmuch as this is a composite article with no essential character, this item shall be classified in accordance with GRI 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the pedicure brush/emery file will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other brushes...Valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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