N125439 N1 Ruling Active

The tariff classification of a manicure set from China.

Issued October 12, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.20.9000

Headings: 8214

Product description

The submitted sample, item number 68940, is described as a 7 Pc Manicure Set w/Case. The set includes a case with fitted pockets that hold the following stainless steel items: nail clipper, nail and cuticle scissor, file, cuticle pusher, cuticle cutter, tweezers and nail file. You have stated that the case is made of a stainless steel frame and covered in Polyurethane.

CBP rationale

The applicable subheading for the manicure set, item number 68940, 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

N125439 October 12, 2010 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8214.20.9000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a manicure set from China. Dear Ms. Pendris: In your letter dated September 24, 2010, you requested a tariff classification ruling. The sample you have submitted is being returned as requested. The submitted sample, item number 68940, is described as a 7 Pc Manicure Set w/Case. The set includes a case with fitted pockets that hold the following stainless steel items: nail clipper, nail and cuticle scissor, file, cuticle pusher, cuticle cutter, tweezers and nail file. You have stated that the case is made of a stainless steel frame and covered in Polyurethane. The applicable subheading for the manicure set, item number 68940, 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

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