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The tariff classification of a manicure set from China.
Issued July 11, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N032300 (July 11, 2008)
Tariff classification
HTS codes: 8214.20.9000
Headings: 8214
Product description
You describe the submitted sample as a manicure set. It contains a nail clipper, small scissors, nail file, cuticle pusher/cleaner and a scooper. The items are made of stainless steel and are packaged in a fitted faux leather case.
CBP rationale
The applicable subheading for the manicure set 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: other.
Full text
N032300 July 11, 2008 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8214.20.9000 Ms. Jane Jewett Talus Corp. 470 Riverside Street Portland, ME 04103 RE: The tariff classification of a manicure set from China. Dear Ms. Jewett: In your letter dated June 26, 2008, you requested a tariff classification ruling. The sample you provided is being returned as you requested. You describe the submitted sample as a manicure set. It contains a nail clipper, small scissors, nail file, cuticle pusher/cleaner and a scooper. The items are made of stainless steel and are packaged in a fitted faux leather case. The applicable subheading for the manicure set 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: 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
More rulings on the same tariff codes
The tariff classification of assorted articles from China.
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The tariff classification of a manicure set from China.
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