L88026 L8 Ruling Active

The tariff classification of a nail care appliance from China

Issued October 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8509.80.0095

Headings: 8509

Product description

It is a battery-operated, oval-shaped, plastic appliance measuring 8 inches long and 3 inches high. The unit has a built-in bubbling hand soak dish, a fan-driven nail dryer compartment, 3 nail polish bottle holders, 2 double-sided nail files, and a plastic cuticle stick. According to the literature you provided, the product does not incorporate any heating elements. The bubbling water and the fan both operate by means of 3 AA batteries. The “Bubbling Manicure Set” is designed for use in the home for salon-style manicures.

CBP rationale

The applicable subheading for the “Bubbling Manicure Set” will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances, with self-contained electric motor, and parts thereof, other appliances, other.

Full text

NY L88026 October 28, 2005 CLA-2-85:RR:NC:N1:113: L88026 CATEGORY: Classification TARIFF NO.: 8509.80.0095 Ms. Yvonne Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd floor New York, NY 10018 RE: The tariff classification of a nail care appliance from China Dear Ms. Whitley: In your letter dated October 4, 2005, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The sample you submitted is called the “Bubbling Manicure Set” (item number PP#291465/S#F937951). It is a battery-operated, oval-shaped, plastic appliance measuring 8 inches long and 3 inches high. The unit has a built-in bubbling hand soak dish, a fan-driven nail dryer compartment, 3 nail polish bottle holders, 2 double-sided nail files, and a plastic cuticle stick. According to the literature you provided, the product does not incorporate any heating elements. The bubbling water and the fan both operate by means of 3 AA batteries. The “Bubbling Manicure Set” is designed for use in the home for salon-style manicures. The applicable subheading for the “Bubbling Manicure Set” will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances, with self-contained electric motor, and parts thereof, 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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