The tariff classification of a nail file and emery board set, and a leather address book holder set from China
Issued July 10, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8214.20.3000, 4820.10.2010
Product description
The articles to be imported are the following: a nail file and emery board set in a leather sheath; a leather address book holder containing an address book and a ball point pen. The nail file and emery board in the leather sheath will be classified as a set whose essential character is imparted by the nail file. The complete set will take the classification of the nail file.
CBP rationale
The applicable subheading for the nail file and emery board set will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for cuticle or cornknives, cuticle pushers, nail files. The applicable subheading for the address book holder set will be 4820.10.2010, HTS, which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles.
Full text
NY B87044 July 10, 1997 CLA-2-82:RR:NC:1:119 B87044 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 8214.20.3000 Mr. Robert Persily Freight Brokers International Inc. P.O. Box 960219 Inwood, NY 11096-0219 RE: The tariff classification of a nail file and emery board set, and a leather address book holder set from China Dear Mr. Persily: In your letter dated June 23, 1997 you requested a tariff classification ruling on behalf of Etienne Aigner, Edison, NJ. The articles to be imported are the following: a nail file and emery board set in a leather sheath; a leather address book holder containing an address book and a ball point pen. The nail file and emery board in the leather sheath will be classified as a set whose essential character is imparted by the nail file. The complete set will take the classification of the nail file. The applicable subheading for the nail file and emery board set will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for cuticle or cornknives, cuticle pushers, nail files... all the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 5.6 percent. The applicable subheading for the address book holder set will be 4820.10.2010, HTS, which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles. The rate of duty will be 2.8 percent. There is no quota restriction or visa requirement for the merchandise under consideration. 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 Jacques Preston at 212-466-5488. The samples are being returned to your office as requested. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division
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