The tariff classification of a toilet set from South Korea.
Issued June 16, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9603.90.8050, 8211.93.0030, 8213.00.9000, 8203.20.2000, 8205.59.8000, 8214.20.3000
Product description
DS-60SK) is a toilet set with gold plated implements contained inside the leather zip top of a clothes brush. The implements inside the leather case are as follows: tweezers, 2 nail clippers, safety scissors, pen knife (knife, bottle opener, nail file/cleaner) and shoe horn). The sample will be returned as per your request. The toilet set is not considered a set due to the inclusion of the shoe horn and pen knife. Each implement will be separately classified.
CBP rationale
The applicable subheading for the clothes brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Brushes: Other: Other. The applicable subheading for the tweezers will be 8203.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tweezers. The applicable subheading for the nail clippers will be 8214.20.3000, Harmonized Tariff Schedule of The United States which provides for Clippers: The rate of duty will be 4% ad valorem. The applicable subheading for the safety scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States which provides for Scissors: Other. The applicable subheading for the pen knife will be 8211.93.0030, Harmonized Tariff Schedule of the United States which provides for Knives having other than fixed blades: Pen knives, pocket knives and other knives which have folding blades. The applicable subheading for the shoe horn will be 8205.59.8000, which provides for Hand tools: Other: Other: Other.
Full text
NY E83090 June 16, 1999 CLA-2-82:RR:NC:1: 115 E83090 CATEGORY: Classification TARIFF NO.: 9603.90.8050, 8203.20.2000, 8214.20.3000, 8213.00.9000, 8211.93.0030, 8205.59.8000. Ms. Shelia Andrews Dillard’s 1600 Cantrell Road Little Rock, Arkansas 72201 RE: The tariff classification of a toilet set from South Korea. Dear Ms. Andrews: In your letter dated June 2, 1999 you requested a tariff classification ruling. The sample submitted (style no. DS-60SK) is a toilet set with gold plated implements contained inside the leather zip top of a clothes brush. The implements inside the leather case are as follows: tweezers, 2 nail clippers, safety scissors, pen knife (knife, bottle opener, nail file/cleaner) and shoe horn). The sample will be returned as per your request. The toilet set is not considered a set due to the inclusion of the shoe horn and pen knife. Each implement will be separately classified. The applicable subheading for the clothes brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Brushes: Other: Other. The rate of duty will be 2.8% ad valorem. The applicable subheading for the tweezers will be 8203.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tweezers. The rate of duty will be 4% ad valorem. The applicable subheading for the nail clippers will be 8214.20.3000, Harmonized Tariff Schedule of The United States which provides for Clippers: The rate of duty will be 4% ad valorem. The applicable subheading for the safety scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States which provides for Scissors: Other. The rate of duty will be 6.5 cents each + 6.5% ad valorem. The applicable subheading for the pen knife will be 8211.93.0030, Harmonized Tariff Schedule of the United States which provides for Knives having other than fixed blades: Pen knives, pocket knives and other knives which have folding blades. The rate of duty will be 3 cents each + 5.4% ad valorem. The applicable subheading for the shoe horn will be 8205.59.8000, which provides for Hand tools: Other: Other: Other. The rate of duty will be 3.7% 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 Melvyn Birnbaum at 212-637-7017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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