F84052 F8 Ruling Active

The tariff classification of a manicure set from Korea

Issued March 10, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.20.9000

Headings: 8214

Product description

The implements are stored in a fitted plastic case with a snap closure.

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, other.

Full text

NY F84052 March 10, 2000 CLA-2-82:RR:NC:N1:113 F84052 CATEGORY: Classification TARIFF NO.: 8214.20.9000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a manicure set from Korea Dear Ms. Wierbicki: In your letter dated March 6, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The sample you submitted is a manicure set containing a nail clipper, a cuticle trimmer, a cuticle pusher, a nail buffer, an emery board, and a pair of tweezers. The implements are stored in a fitted plastic case with a snap closure. 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 rate of duty will be 4.1 percent 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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