The tariff classification of the "Podospray" Nail Remover fromBelgium

NY 899197 July 12, 1994 CLA-2-90:S:N:N3:119 899197 CATEGORY: Classification TARIFF NO.: 9018.90.7560 Mr. H. Darrel Darby II Darco International, Inc. P.O. Box 760 Huntington, WV 25712-0760 RE: The tariff classification of the "Podospray" Nail Remover from Belgium Dear Mr. Darby: In your letter dated June 8, 1994, you requested a tariff classification ruling. The "Podospray" is an electrical apparatus used by podiatrists to remove fungal nails from the toes. It consists of a micromotor, a handpiece with various size interchangeable burrs, and a mist attachment that sprays a solution of water and alcohol onto the surface of the toe nail. The applicable subheading for the "Podospray" will be 9018.90.7560, Harmonized Tariff Schedule of the United States (HTS), which provides for electro-medical instruments and appliances and parts and accessories thereof... other. The rate of duty will be 4.2 percent. 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