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F85334 F8 Ruling Active

The tariff classification of an abrasive article from China

Issued April 18, 2000 by U.S. Customs and Border Protection.

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F8 F85334 (April 18, 2000)

Tariff classification

HTS codes: 6805.20.0000

Headings: 6805

Product description

The subject article, which is identified as style #73268, is a cosmetic brush kit with nail file. The cosmetic brush kit was addressed in ruling F82719. The nail file is the subject of this ruling. The sample is a flower-shaped nail file that is produced from a base of paper that is coated with a natural abrasive grain that is glued onto the file. The item measures approximately two inches in diameter.

CBP rationale

The applicable subheading for the abrasive nail file 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 F85334 April 18, 2000 CLA-2-68:RR:NC:2:226 F85334 CATEGORY: Classification TARIFF NO.: 6805.20.0000 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of an abrasive article from China Dear Ms. Balice: In your letter dated April 3, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, which is identified as style #73268, is a cosmetic brush kit with nail file. The cosmetic brush kit was addressed in ruling F82719. The nail file is the subject of this ruling. The sample is a flower-shaped nail file that is produced from a base of paper that is coated with a natural abrasive grain that is glued onto the file. The item measures approximately two inches in diameter. The applicable subheading for the abrasive nail file 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

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