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M84969 M8 Ruling Active

The tariff classification of three abrasive nail files from China

Issued July 31, 2006 by U.S. Customs and Border Protection.

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M8 M84969 (July 31, 2006)

Tariff classification

HTS codes: 6805.20.0000

Headings: 6805

Product description

The products in question, designated in your letter as style numbers 7167,7168, and 7169, are three abrasive nail files. Each nail file is produced from a base of paper that is coated with an abrasive (silicon dioxide)) and glued onto the file.

CBP rationale

The applicable subheading for the three abrasive nail files will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for natural or artificial abrasive powder or grain… on a base of paper or paperboard only.

Full text

NY M84969 July 31, 2006 CLA-2-68:RR:NC:1:126 M84969 CATEGORY: Classification TARIFF NO.: 6805.20.0000 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of three abrasive nail files from China Dear Ms. Whitley: In your letter dated June 30, 2006, on behalf of your client Limited Too, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The products in question, designated in your letter as style numbers 7167,7168, and 7169, are three abrasive nail files. Each nail file is produced from a base of paper that is coated with an abrasive (silicon dioxide)) and glued onto the file. You stated in a telephone conversation that all three nail files are composed of the same materials. The only difference in each style number is the motif. Each nail file measures approximately 7 inches in length. The applicable subheading for the three abrasive nail files will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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