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The tariff classification of an abrasive article from Korea
Issued September 13, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E86184 (September 13, 1999)
Tariff classification
HTS codes: 6805.20.0000
Headings: 6805
Product description
The submitted article “Footworks Foot Scrubber” - #PP1000728, which is described as a reusable pedicure file, consists of a three inch by one and one-half inch oval-shaped emery board that is fitted into a plastic handle. The item is produced from a base of paperboard that is coated with an abrasive (emery) grain. The emery paperboard is affixed to a sheet of plastic that is approximately 1/16 inches thick. It is designed to snap into the face of the plastic tapered handle. You indicated in your letter that the pedicure file will be imported and sold with a replacement emery board.
CBP rationale
The applicable subheading for the abrasive article will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial powder or grain,… on a base of paper or paperboard only.
Full text
NY E86184 September 13, 1999 CLA-2-68:RR:NC:2:226 E86184 CATEGORY: Classification TARIFF NO.: 6805.20.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of an abrasive article from Korea Dear Ms. Wierbicki: In your letter dated August 23, 1999, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The submitted article “Footworks Foot Scrubber” - #PP1000728, which is described as a reusable pedicure file, consists of a three inch by one and one-half inch oval-shaped emery board that is fitted into a plastic handle. The item is produced from a base of paperboard that is coated with an abrasive (emery) grain. The emery paperboard is affixed to a sheet of plastic that is approximately 1/16 inches thick. It is designed to snap into the face of the plastic tapered handle. You indicated in your letter that the pedicure file will be imported and sold with a replacement emery board. The applicable subheading for the abrasive article will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial powder or grain,… on a base of paper or paperboard only. 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
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The tariff classification of abrasive articles from China
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