K80676 K8 Ruling Active

The tariff classification of a manicure set from Korea

Issued November 26, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.20.9000

Headings: 8214

Product description

The set contains an emery board, a cuticle pusher, a nail clipper, and a pair of cuticle scissors.

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 K80676 November 26, 2003 CLA-2-82:RR:NC:N1:113 K80676 CATEGORY: Classification TARIFF NO.: 8214.20.9000 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a manicure set from Korea Dear Ms. Ritchings: In your letter dated November 7, 2003, you requested a tariff classification ruling. The sample you submitted is a small manicure set stored in a plastic fitted pouch (item number HT10916). The set contains an emery board, a cuticle pusher, a nail clipper, and a pair of cuticle scissors. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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