The tariff classification of an artificial "Pumice Sponge", a "Pumice Stone with Nail Brush" and an artificial "Pumice Stone" from Taiwan
Issued June 21, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9603.29.8090, 3304.99.5000, 9603.29.4090
Product description
The "Pumice Sponge" Style # 93189 UPC# 0-41250-05813 and the "Pumice Stone" Style #61-K-01 UPC# 0-41250-62844, are both artificial pumice products composed of polyurethane foam, calcium stearate and calcium carbonate. Both products are used for the removal of rough skin. "Pumice Stone with Nail Brush" UPC # 0-41250-94983, is a natural pumice stone with an attached plastic nail brush. The combination product is used to remove rough skin and reduce callus build-up.
CBP rationale
The applicable subheading for the artificial "Pumice Sponge" and the artificial "Pumice Stone" will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other. The applicable subheading for the "Pumice Stone with Nail Brush", if valued not over 40 cents each, will be 9603.29.4090, Harmonized Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued not over 40 cents each: other. The applicable subheading for the "Pumice Stone with Nail Brush", if valued over 40 cents each, will be 9603.29.4090, Harmonized Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued over 40 cents each: other.
Full text
NY A84500 Jun 21 1996 CLA-2-33:RR:NC:FC:240 A84500 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 9603.29.4090; 9603.29.8090 Ms. Kim Young BDP International Inc. 2721 Walker Rd. NW Grand Rapids, MI 49504. RE: The tariff classification of an artificial "Pumice Sponge", a "Pumice Stone with Nail Brush" and an artificial "Pumice Stone" from Taiwan Dear Ms. Young: In your letter dated May 31, 1996 you requested a tariff classification ruling on behalf of your client Meijer Inc. Three samples of the above "pumice: products were submitted with your inquiry. The "Pumice Sponge" Style # 93189 UPC# 0-41250-05813 and the "Pumice Stone" Style #61-K-01 UPC# 0-41250-62844, are both artificial pumice products composed of polyurethane foam, calcium stearate and calcium carbonate. Both products are used for the removal of rough skin. "Pumice Stone with Nail Brush" UPC # 0-41250-94983, is a natural pumice stone with an attached plastic nail brush. The combination product is used to remove rough skin and reduce callus build-up. The applicable subheading for the artificial "Pumice Sponge" and the artificial "Pumice Stone" will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the "Pumice Stone with Nail Brush", if valued not over 40 cents each, will be 9603.29.4090, Harmonized Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued not over 40 cents each: other. The rate of duty will be 0.2 cents each plus 7 percent ad valorem. The applicable subheading for the "Pumice Stone with Nail Brush", if valued over 40 cents each, will be 9603.29.4090, Harmonized Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued over 40 cents each: other. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem. 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 Stephanie Joseph at 212-466-5768. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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