The tariff classification of the Nail Workshop from China.
Issued January 29, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8509.80.0095
Headings: 8509
GRI rules applied: GRI 3
Product description
The article consists of a plastic carrying case with a built-in fan. The sides of the case hold bottles of nail polish and hand lotion. The top of the case holds a manicure set and an electric nail buffer with tools. You have suggested that the item be classified under heading 8414.59.6095, HTS, as a set. We agree that the item is a set under GRI 3. However, when considering the classification of a particular set, the essential character is determined by a variety of factors. These include the nature of the components, their bulk, quantity, weight or value, or by the role of a component in relation to the use of the goods. In this case, the use of the item as a whole is to beautify nails. We do not believe that any one particular component gives this item its essential character. The classification of the item will be in the heading which occurs last in order among those which equally merit consideration.
CBP rationale
The applicable subheading for this product will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances, with self-contained electric motor, other appliances, other.
Full text
NY J80029 January 29, 2003 CLA-2-85:RR:NC:N1:113 J80029 CATEGORY: Classification TARIFF NO.: 8509.80.0095 Ms. Everly Ee Markwins International 22067 Ferrero Parkway City of Industry, CA 91789 RE: The tariff classification of the Nail Workshop from China. Dear Ms. Ee: In your letter dated January 2, 2003, you requested a ruling on tariff classification. The sample you provided is item # 6217400, the Nail Workshop. The article consists of a plastic carrying case with a built-in fan. The sides of the case hold bottles of nail polish and hand lotion. The top of the case holds a manicure set and an electric nail buffer with tools. You have suggested that the item be classified under heading 8414.59.6095, HTS, as a set. We agree that the item is a set under GRI 3. However, when considering the classification of a particular set, the essential character is determined by a variety of factors. These include the nature of the components, their bulk, quantity, weight or value, or by the role of a component in relation to the use of the goods. In this case, the use of the item as a whole is to beautify nails. We do not believe that any one particular component gives this item its essential character. The classification of the item will be in the heading which occurs last in order among those which equally merit consideration. The applicable subheading for this product will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances, with self-contained electric motor, other appliances, other. The general rate of duty will be 4.2 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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