K82293 K8 Ruling Active

The tariff classification of an abrasive nail file from China

Issued February 2, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6805.20.0000

Headings: 6805

Product description

The sample is a three and one-half inch nail file that is produced from a base of paper that is coated with an abrasive powder (silicon dioxide) and glued onto the file.

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 abrasive powder or grain… on a base of paper or paperboard only.

Full text

NY K82293 February 2, 2004 CLA-2-68:RR:NC:1:126 K82293 CATEGORY: Classification TARIFF NO.: 6805.20.0000 Ms. Irene Kwok CDP Asia Limited C/O Mr. Zakir Ally 12 West 57th Street 5th Floor New York, NY 10019 RE: The tariff classification of an abrasive nail file from China Dear Ms. Kwok: In your letter dated January 5, 2004, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The sample is a three and one-half inch nail file that is produced from a base of paper that is coated with an abrasive powder (silicon dioxide) and glued onto the file. 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 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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