N024271 N0 Ruling Active

The tariff classification of Ms. Manicure™ item 2741 from China.

Issued March 7, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.20.9000

Headings: 8214

Product description

The item has been described as Ms. Manicure™ – 10 Must Haves for Perfectly Polished Nails, item number 2741. The eleven items included within this kit, packaged in a small tin case are: 1 nail clipper 3 salon boards (emery filing boards) 1 4-way nail buffer 1 (1 oz.) hand crème 3 2-sided wood cuticle sticks 1 2-sided nail lacquer wand (clear base/top coat, pink nail polish .16 fl. oz.) 1 metal tweezers to remove splinters and stray hairs.

CBP rationale

The applicable subheading for the Ms. Manicure™ – 10 Must Haves for Perfectly Polished Nails, item 2741, will be 8214.20.9000, 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: manicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales: other.

Full text

N024271 March 7, 2008 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8214.20.9000 Ms. Francine Janowiak Import Compliance Coordinator Paris Presents, Inc. 3800 Swanson Ct. Gurnee, IL 60031 RE: The tariff classification of Ms. Manicure™ item 2741 from China. Dear Ms. Janowiak: In your letter dated March 5, 2008, you requested a tariff classification ruling. The item has been described as Ms. Manicure™ – 10 Must Haves for Perfectly Polished Nails, item number 2741. The eleven items included within this kit, packaged in a small tin case are: 1 nail clipper 3 salon boards (emery filing boards) 1 4-way nail buffer 1 (1 oz.) hand crème 3 2-sided wood cuticle sticks 1 2-sided nail lacquer wand (clear base/top coat, pink nail polish .16 fl. oz.) 1 metal tweezers to remove splinters and stray hairs. The applicable subheading for the Ms. Manicure™ – 10 Must Haves for Perfectly Polished Nails, item 2741, will be 8214.20.9000, 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: manicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales: other. The duty rate will be 4.1%. 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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