The tariff classification of a plastic nail soaking dish from Hong Kong.
Issued April 8, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
You have submitted a sample of a plastic nail soaking bowl identified as item number 37066PUR. The plastic nail soaking bowl is used to soften cuticles and prepare hands for a manicure. It is designed to hold liquid mixture in the reservoir. In the middle of the bowl there is a place for wrapping the hand around so that the nails fit comfortably in the liquid while the wrist is at rest. Your letter of inquiry states it is your belief that the nail soaking bowl should be classified in subheading 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), as manicure and pedicure preparations. Subheading 3304.30.0000, HTS, covers nail polishes, nail varnish removers, cuticle removers and other preparations for use in manicure or pedicure. Although the nail-soaking bowl is used in the process of a manicure, it is not a manicure preparation. Heading 3304 provides for beauty or make-up preparations and preparations for the care of the skin. Although definitions are not provided for the terms “cosmetic” or “preparation,” a tariff term that is not defined in the HTS or described in the Explanatory Notes to the HTS is construed in accordance with its common or commercial meaning. [Nippon Kogaku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982)]. Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. [C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982)]. “Cosmetic" is defined by the Encyclopedia Britannica (Online) as: any of several preparations (excluding soap) that are applied to the human body for beautifying, preserving, or altering the appearance or for cleansing, coloring, conditioning, or protecting the skin, hair, nails, lips, eyes, or teeth. The nail soaking bowl does not meet this definition and thus cannot be classified in Chapter 33. The sample is returned as you requested.
Full text
NY K84864 April 8, 2004 CLA-2-39:RR:NC:SP:221 K84864 CATEGORY: Classification TARIFF NO. 3924.90.5500 Mr. Todd D. Bulmash Paris Presents Incorporated 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of a plastic nail soaking dish from Hong Kong. Dear Mr. Bulmash: In your letter dated March 22, 2004, you requested a classification ruling. You have submitted a sample of a plastic nail soaking bowl identified as item number 37066PUR. The plastic nail soaking bowl is used to soften cuticles and prepare hands for a manicure. It is designed to hold liquid mixture in the reservoir. In the middle of the bowl there is a place for wrapping the hand around so that the nails fit comfortably in the liquid while the wrist is at rest. Your letter of inquiry states it is your belief that the nail soaking bowl should be classified in subheading 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), as manicure and pedicure preparations. Subheading 3304.30.0000, HTS, covers nail polishes, nail varnish removers, cuticle removers and other preparations for use in manicure or pedicure. Although the nail-soaking bowl is used in the process of a manicure, it is not a manicure preparation. Heading 3304 provides for beauty or make-up preparations and preparations for the care of the skin. Although definitions are not provided for the terms “cosmetic” or “preparation,” a tariff term that is not defined in the HTS or described in the Explanatory Notes to the HTS is construed in accordance with its common or commercial meaning. [Nippon Kogaku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982)]. Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. [C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982)]. “Cosmetic" is defined by the Encyclopedia Britannica (Online) as: any of several preparations (excluding soap) that are applied to the human body for beautifying, preserving, or altering the appearance or for cleansing, coloring, conditioning, or protecting the skin, hair, nails, lips, eyes, or teeth. The nail soaking bowl does not meet this definition and thus cannot be classified in Chapter 33. The sample is returned as you requested. The applicable subheading for the plastic nail soaking bowl will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles and toilet articles of plastics: Other: Other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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