The tariff classification of a nail dryer from China

NY J87580 August 14, 2003 CLA-2-84:RR:NC:1:102 J87580 CATEGORY: Classification TARIFF NO.: 8414.59.60 Mr. Daynin J. Dashefsky Deico Products P.O. Box 668 Kailua, Hawaii 96734 RE: The tariff classification of a nail dryer from China Dear Mr. Dashefsky: In your letter dated July 13, 2003 you requested a tariff classification ruling on behalf of Deico Products. The article in question is described as a “Nail Care’rousel”. Descriptive literature and a sample were submitted. Examination of the submitted sample reveals that the “Nail Care’rousel” is essentially a battery-operated nail dryer for use by children. The nail dryer is comprised of an axial fan and a light mounted within a plastic housing with a resting pad upon which the user may rest their fingers or toes. The flow of air from the fan is used to dry polished nails. Included with the nail dryer is a plastic pouch containing nail accessories, including an assortment of emery board nail files, a nailbrush, and foam toe separators. We will assume for the purpose of providing this ruling that the nail dryer and accessory pouch are presented as a set, packed together ready for sale at retail. As such the “Nail Care’rousel” is a set for tariff purposes and we find that the nail dryer is the component that gives the set its essential character. The applicable subheading for the nail dryer will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other axial fans. The rate of duty will be 2.3 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division