N086518 N0 Ruling Active

The tariff classification of a nail care kit from China

Issued December 29, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8509.80.5095

Headings: 8509

Product description

The merchandise is identified as a Nail Care Kit (item number 67460) that includes a Nail Care Replacement Kit (item number 67462). The kit contains a battery-operated hand held appliance with five interchangeable filing heads for manicures and pedicures. The attachments are a diamond cone, grinding barrel, small grinding cone, soft felt cone, and flat emery head. The Nail Care Replacement Kit provides an extra set of five filing heads. The appliance has a self-contained electric motor and a plastic housing. There is also a fitted drawstring pouch for storage. The Nail Care appliance requires two AA batteries that are not included.

CBP rationale

The applicable subheading for the nail care kit 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 than vacuum cleaners of heading 8508, parts thereof, other appliances, other, other.

Full text

N086518 December 29, 2009 CLA-2-85:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 8509.80.5095 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a nail care kit from China Dear Ms. Pendris: In your letter dated November 23, 2009, you requested a tariff classification ruling. The sample you submitted will be returned to you as requested. The merchandise is identified as a Nail Care Kit (item number 67460) that includes a Nail Care Replacement Kit (item number 67462). The kit contains a battery-operated hand held appliance with five interchangeable filing heads for manicures and pedicures. The attachments are a diamond cone, grinding barrel, small grinding cone, soft felt cone, and flat emery head. The Nail Care Replacement Kit provides an extra set of five filing heads. The appliance has a self-contained electric motor and a plastic housing. There is also a fitted drawstring pouch for storage. The Nail Care appliance requires two AA batteries that are not included. The applicable subheading for the nail care kit 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 than vacuum cleaners of heading 8508, parts thereof, 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

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