N013662 N0 Ruling Active

The tariff classification of a cuticle cleaner set from China.

Issued July 13, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.20.3000

Headings: 8214

Product description

The item was described as a cuticle cleaner set, item number 62310. The set contains a 5¾” long stainless steel cuticle pusher designed to push back overgrown cuticles and a 7” stainless steel cleaner designed to clean under and around nails and cuticles.

CBP rationale

The applicable subheading for the cuticle cleaner set will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: manicure or pedicure sets and instruments (including nail files), and parts thereof: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof.

Full text

N013662 July 13, 2007 CLA-2-82:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8214.20.3000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a cuticle cleaner set from China. Dear Ms. Ramsey: In your letter dated June 25, 2007, you requested a tariff classification ruling. The item was described as a cuticle cleaner set, item number 62310. The set contains a 5¾” long stainless steel cuticle pusher designed to push back overgrown cuticles and a 7” stainless steel cleaner designed to clean under and around nails and cuticles. The applicable subheading for the cuticle cleaner set will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: manicure or pedicure sets and instruments (including nail files), and parts thereof: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The duty rate will be 4 percent 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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