The tariff classification of Ms. Manicure™ item 2742 from China.
Issued March 7, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8214.20.9000
Headings: 8214
Product description
You have described item number 2742 as a Ms. Manicure™ Repair Your Nails set. Packaged within a small tin case are the following items: 1 metal cuticle nipper (trims cuticles, removes hangnails) 1 salon board (files and shapes nails) 3 wood cuticle sticks (pushes back cuticles or can be used to remove polish when dipped in remover) 1 cuticle smoothing gel (1 oz. tube used to soften dry skin and cuticles) 1 cuticle pusher/scraper (2 ended metal scraper to nudge cuticles back in place) 1 cuticle balm (.26 oz. for supple cuticles and more flexible nails) 1 nail glue (.06 oz. tube to mend any broken tips) 1 nail nourisher (.10 oz. bottle used to give nails nutrients for strong nails) 8 small nail bandages.
CBP rationale
The applicable subheading for the Ms. Manicure™ Repair Your Nails set, item number 2742, 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
N024273 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 2742 from China. Dear Ms. Janowiak: In your letter dated March 5, 2008, you requested a tariff classification ruling. You have described item number 2742 as a Ms. Manicure™ Repair Your Nails set. Packaged within a small tin case are the following items: 1 metal cuticle nipper (trims cuticles, removes hangnails) 1 salon board (files and shapes nails) 3 wood cuticle sticks (pushes back cuticles or can be used to remove polish when dipped in remover) 1 cuticle smoothing gel (1 oz. tube used to soften dry skin and cuticles) 1 cuticle pusher/scraper (2 ended metal scraper to nudge cuticles back in place) 1 cuticle balm (.26 oz. for supple cuticles and more flexible nails) 1 nail glue (.06 oz. tube to mend any broken tips) 1 nail nourisher (.10 oz. bottle used to give nails nutrients for strong nails) 8 small nail bandages. The applicable subheading for the Ms. Manicure™ Repair Your Nails set, item number 2742, 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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