10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of an abrasive article from Korea
Issued January 31, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G86570 (January 31, 2001)
Tariff classification
HTS codes: 6805.20.0000
Headings: 6805
Product description
The subject merchandise, which is identified as “Callus Remover for Pedicure Kit” – PP 210708–C, is a double-sided pedicure file that measures approximately seven inches in length by one inch in width. The item is produced from a base of paperboard that is coated with an abrasive (emery) grain. The emery paperboard, which measures approximately three and three-eighth inches by one inch, is fitted into a blue plastic handle.
CBP rationale
The applicable subheading for the abrasive pedicure file will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain,… on a base of paper or paperboard only.
Full text
NY G86570 January 31, 2001 CLA-2-68:RR:NC:2:226 G86570 CATEGORY: Classification TARIFF NO.: 6805.20.0000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of an abrasive article from Korea Dear Mr. Epstein: In your letter dated January 23, 2001, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The subject merchandise, which is identified as “Callus Remover for Pedicure Kit” – PP 210708–C, is a double-sided pedicure file that measures approximately seven inches in length by one inch in width. The item is produced from a base of paperboard that is coated with an abrasive (emery) grain. The emery paperboard, which measures approximately three and three-eighth inches by one inch, is fitted into a blue plastic handle. The applicable subheading for the abrasive pedicure file will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive 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
The tariff classification of cotton swabs, cotton pads, and an emery board from China.
The tariff classification of an abrasive nail file from China.
The tariff classification of abrasive discs and backing pads from China.
The tariff classification of abrasive pedicure files from Switzerland
The tariff classification of a hospital patient care set from China
The tariff classification of abrasive articles from China
The tariff classification of abrasive grain on a base of corrugated paperboard from China
The tariff classification of products consisting of abrasive powder on a base from China
The tariff classification of four pedicure articles from China
The tariff classification of craft supplies from China.
Follow G86570
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.