M86681 M8 Ruling Active

The tariff classification of 17-Piece Manicure Sets from China.

Issued September 20, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9605.00.0000

Headings: 9605

Product description

The submitted samples are marketed as two styles of a “17-Piece Manicure Set”, Item Number C011NA00785, one style for men and one style for women. The men’s set contains one plastic cuticle trimmer, one plastic nail cleaner, one plastic nail/cuticle pusher, one stainless steel side clipper, one stainless steel nail clipper, one stainless steel scissors, one stainless steel nail file, one small-framed glass mirror, one plastic razor with single edged blade, five single-edged razor blades, one wooden emery board, one stainless steel tweezers, one stainless steel toe clipper, and one zippered PVC case. The women’s set contains one plastic cuticle trimmer, one plastic nail cleaner, one plastic nail/cuticle pusher, one stainless steel side clipper, one stainless steel nail clipper, one stainless steel scissors, one stainless steel nail file, one small-framed glass mirror, six plastic cosmetic brushes, one EVA nail polisher, one stainless steel tweezers, one stainless steel toe clipper, and one zippered PVC case. Your samples are being returned as requested. Although marketed as manicure sets, in our opinion the sets are better described as toilet sets. The merchandise is not subject to quota restraints or visa requirements.

CBP rationale

The applicable subheading for the above described 17-Piece Manicure Sets will be 9605.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214)”.

Full text

NY M86681 September 20, 2006 CLA-2-96:RR:NC:SP:233 M86681 CATEGORY: Classification TARIFF NO.: 9605.00.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of 17-Piece Manicure Sets from China. Dear Mr. Crago: In your letter dated September 13, 2006, you requested a tariff classification ruling. The submitted samples are marketed as two styles of a “17-Piece Manicure Set”, Item Number C011NA00785, one style for men and one style for women. The men’s set contains one plastic cuticle trimmer, one plastic nail cleaner, one plastic nail/cuticle pusher, one stainless steel side clipper, one stainless steel nail clipper, one stainless steel scissors, one stainless steel nail file, one small-framed glass mirror, one plastic razor with single edged blade, five single-edged razor blades, one wooden emery board, one stainless steel tweezers, one stainless steel toe clipper, and one zippered PVC case. The women’s set contains one plastic cuticle trimmer, one plastic nail cleaner, one plastic nail/cuticle pusher, one stainless steel side clipper, one stainless steel nail clipper, one stainless steel scissors, one stainless steel nail file, one small-framed glass mirror, six plastic cosmetic brushes, one EVA nail polisher, one stainless steel tweezers, one stainless steel toe clipper, and one zippered PVC case. Your samples are being returned as requested. Although marketed as manicure sets, in our opinion the sets are better described as toilet sets. The merchandise is not subject to quota restraints or visa requirements. The applicable subheading for the above described 17-Piece Manicure Sets will be 9605.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214)”. The rate of duty will be 8.1% ad valorem. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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