The tariff classification for a fingernail clipper and cuticle implements from China.

N019318 November 14, 2007 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8214.20.3000; 9902.25.52 Mr. Michael Ezekiel CEO BFI Products, Inc. 4747 Leston Street #805 Dallas, TX 75247 RE: The tariff classification for a fingernail clipper and cuticle implements from China. Dear Mr. Ezekiel: In your letter dated November 2, 2007, you requested a tariff classification ruling. You have described the items as a fingernail clipper and cuticle implements sold under the trade name Mini-Mani™. The fingernail clipper, item number 42104, is said to be precision crafted of carbon steel with a built-in catcher for the nail clippings. The cuticle implements consist of a cuticle remover, cuticle pusher and cuticle trimmer. All of the implements are made of carbon steel with PS plastic base. The three pieces are sold together in a package as style number 42105. The applicable subheading for the nail clipper (item #42104) is 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 general duty rate will be 4% ad valorem. The subject nail clippers are also provided for in HTSUS heading 9902. HTSUS subheading 9902.25.52, by virtue of legislative action, provides for a temporary reduction in the rate of duty for nail clippers of a kind provided for in subheading 8214.20.30, HTSUS. The subject nail clippers meet the prerequisites of this tariff provision. Accordingly, on or before 12/31/2009, the nail clippers are entitled to beneficial treatment under subheading 9902.25.52, HTSUS. The 2007 rate of duty is 3.2% 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/. Section 177.7, Customs Regulations, (19 CFR §177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(a) states, in relevant part, that no rulings will be issued in any instance in which it appears contrary to the sound administration of the customs and related laws to do so. Inasmuch as there is an issue pending that relates to the classification of the set containing the three cuticle implements, we are unable to issue a ruling for item #42105 at this time. 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