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L83943 L8 Ruling Active

The tariff classification of a foot smoother from China

Issued April 15, 2005 by U.S. Customs and Border Protection.

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L8 L83943 (April 15, 2005)

Tariff classification

HTS codes: 8509.80.0095

Headings: 8509

Product description

The foot care kit is a battery-operated, hand-held appliance with interchangeable metal disks. It is used to smooth calluses from feet.

CBP rationale

The applicable subheading for the foot care appliance 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 L83943 April 15, 2005 CLA-2-85:RR:NC:N1:113 L83943 CATEGORY: Classification TARIFF NO.: 8509.80.0095 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a foot smoother from China Dear Ms. Ritchings: In your letter dated March 28, 2005, you requested a tariff classification ruling. The sample you provided is the Conair Salon Foot Care Kit, Model FC02. The foot care kit is a battery-operated, hand-held appliance with interchangeable metal disks. It is used to smooth calluses from feet. The applicable subheading for the foot care appliance 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 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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