The tariff classification of a Pet Nail Filer from China

N065604 July 13, 2009 CLA-2-85:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 8509.80.5095 Mr. Martin Marin American Shipping Company, Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of a Pet Nail Filer from China Dear Mr. Marin: In your letter dated June 3, 2009, on behalf of Thane Direct USA, you requested a tariff classification ruling. A sample of the item was submitted for our review. The merchandise is identified as a Pet Nail Filer (item number 232-C011). It is a hand-held appliance that is used to groom a pet’s nails. A battery operated motor inside the Pet Nail filer spins a wheel of two grades of abrasive material. The upper portion is designed for filing soft nails and the lower portion, for hard nails. The outer housing of the appliance is made of plastic. The applicable subheading for the Pet Nail Filer will be 8509.80.5095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromechanical domestic appliances, with self-contained electric motor…other appliances, other, other. The rate of duty will be 4.2 percent 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/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division