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The tariff classification of Ms. Manicure™ item 2740 from China.
Issued March 7, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N024275 (March 7, 2008)
Tariff classification
HTS codes: 8214.20.9000
Headings: 8214
Product description
The referenced item number, 2740, is described as Ms. Manicure™ Nails in the Buff. This set contains the following items packaged in a small reusable vinyl/plastic bag with a zipper: 1 cuticle oil (.4 fl. oz. bottle) 1 metal nail clipper 1 metal cuticle pusher 1 mini square salon board (files and shapes) 1 shiner/buffer (shines nails).
CBP rationale
The applicable subheading for the Ms. Manicure™ Nails in the Buff, item number 2740, 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
N024275 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 2740 from China. Dear Ms. Janowiak: In your letter dated March 5, 2008, you requested a tariff classification ruling. The referenced item number, 2740, is described as Ms. Manicure™ Nails in the Buff. This set contains the following items packaged in a small reusable vinyl/plastic bag with a zipper: 1 cuticle oil (.4 fl. oz. bottle) 1 metal nail clipper 1 metal cuticle pusher 1 mini square salon board (files and shapes) 1 shiner/buffer (shines nails). The applicable subheading for the Ms. Manicure™ Nails in the Buff, item number 2740, 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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