N175918 N1 Ruling Active

The tariff classification of the Serene Machine Pedicure System from China

Issued August 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8509.80.5095

Headings: 8509

Product description

The item under consideration is identified as the Serene Machine Pedicure System (Item number 855153). This is a 15 piece set that includes: a battery-operated hand held appliance, a sponge applicator attachment, fine buffer attachment, coarse buffer attachment, nail brush attachment, loofah pad, nail brush, 4 nail care sticks, 2 piece toe separators, a lotion packet and a satin storage pouch. The appliance has a self-contained electric motor and a plastic housing with a “high, low, off” power button switch. The item operates on two “AA” batteries which are not included. The Serene Machine Pedicure System is packed in a cardboard box ready for retail sale.

CBP rationale

The applicable subheading for the Serene Machine Pedicure System 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

N175918 August 18, 2011 CLA-2-85:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 8509.80.5095 Mr. Aaron Cullen CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of the Serene Machine Pedicure System from China Dear Mr. Cullen: In your letter dated July 15, 2011, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested. The item under consideration is identified as the Serene Machine Pedicure System (Item number 855153). This is a 15 piece set that includes: a battery-operated hand held appliance, a sponge applicator attachment, fine buffer attachment, coarse buffer attachment, nail brush attachment, loofah pad, nail brush, 4 nail care sticks, 2 piece toe separators, a lotion packet and a satin storage pouch. The appliance has a self-contained electric motor and a plastic housing with a “high, low, off” power button switch. The item operates on two “AA” batteries which are not included. The Serene Machine Pedicure System is packed in a cardboard box ready for retail sale. The applicable subheading for the Serene Machine Pedicure System 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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