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The tariff classification of a nail buffer from China or Korea.
Issued July 30, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D80510 (July 30, 1998)
Tariff classification
HTS codes: 4205.00.8000
Headings: 4205
Product description
The tariff classification of a nail buffer from China or Korea.
CBP rationale
The applicable subheading for the nail buffer,"Buffette" will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of leather or of composition leather: Other: Other.
Full text
NY D80510 July 30, 1998 CLA-2-42:RR:NC:3:353 D80510 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Maree Clancy Casper Co., LLC 830 Post Road Westport, CT 068880 RE: The tariff classification of a nail buffer from China or Korea. Dear Ms. Clancy: In your letter dated July 21, 1998 you requested a tariff classification ruling. The submitted sample is a nail buffer identified as a "Buffette". The item consists of deer skin with a plastic handle and is used to buff nails to a natural shine. There are no abrasive materials on the buffer. The nails are shined merely by using the deer skin with a back and forth motion. The applicable subheading for the nail buffer,"Buffette" will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of leather or of composition leather: Other: Other." The rate of duty will be free. 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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