B81072 B8 Ruling Active

The tariff classification of a manicure set, razors and shaving brushes from Taiwan

Issued January 27, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8212.10.0000, 9603.29.8090, 8214.20.9000

Headings: 8212, 8214, 9603

Product description

The articles to be imported are a manicure set, two models of safety razors and two models of shaving brushes. The manicure set comes in a black nylon container and consists of a pair of scissors, nail file, tweezers and nail clipper. One safety razor model has a metal neck and a plastic handle while the other model is all metal. One shaving brush has a plastic handle and the other one a metal handle. Both shaving brushes are valued over $1.00.

CBP rationale

The applicable subheading for the manicure set will be 8214.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales. The applicable subheading for the safety razors will be 8212.10.0000, HTS, which provides for razors. The applicable subheading for both shaving brushes will be 9603.29.8090, 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 B81072 January 27, 1997 CLA-2-82:RR:NC:1:119 B81072 CATEGORY: Classification TARIFF NO.: 8212.10.0000; 8214.20.9000; 9603.29.8090 Ms. Esme Faerber Far-Ex International 924 Rock Creek Road Bryn Mawr, PA 19010 RE: The tariff classification of a manicure set, razors and shaving brushes from Taiwan Dear Ms. Faerber: In your letter dated January 7, 1997 you requested a tariff classification ruling. The articles to be imported are a manicure set, two models of safety razors and two models of shaving brushes. The manicure set comes in a black nylon container and consists of a pair of scissors, nail file, tweezers and nail clipper. One safety razor model has a metal neck and a plastic handle while the other model is all metal. One shaving brush has a plastic handle and the other one a metal handle. Both shaving brushes are valued over $1.00. The applicable subheading for the manicure set will be 8214.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales... other. The duty rate will be 5.7 percent. The applicable subheading for the safety razors will be 8212.10.0000, HTS, which provides for razors. The duty rate will be 0.2 cent each plus 0.4 percent. The applicable subheading for both shaving brushes will be 9603.29.8090, 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 duty rate will be 0.3 cent each plus 3.6 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. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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