N185416 N1 Ruling Active

The tariff classification of nail polish remover wraps from China

Issued October 14, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

GRI rules applied: GRI 3(b)

Product description

You submitted a sample of a packaged product called Shellac™ Remover Wraps. The nail polish remover wraps are made up of plastic-backed textile fabric cut to an L-shape with an adhesive tab on top and a fingernail-sized pad of cotton fabric sewn down across the right side of the bottom. The wraps contain no chemicals. To use, the pad is soaked with acetone then placed directly over the polished finger nail. The finger is then wrapped with the textile fabric and held in place with the adhesive tab. Also included in the package is a wooden cuticle stick to help peel any residual nail shellac from the nail bed once the wrap is removed. The wraps and the stick are considered a set for tariff purposes, with the wraps imparting the essential character. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.

CBP rationale

The applicable subheading for the nail polish remover wraps and wooden cuticle stick will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

N185416 October 14, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Matt Pinkowski Panalpina Incorporated 7725 Anderson Road Tampa, FL 33634 RE: The tariff classification of nail polish remover wraps from China Dear Mr. Pinkowski: In your letter dated September 13, 2011, you requested a tariff classification ruling on behalf of your client, Roux Laboratories Incorporated d/b/a Colomer USA of Jacksonville, Florida. You submitted a sample of a packaged product called Shellac™ Remover Wraps. The nail polish remover wraps are made up of plastic-backed textile fabric cut to an L-shape with an adhesive tab on top and a fingernail-sized pad of cotton fabric sewn down across the right side of the bottom. The wraps contain no chemicals. To use, the pad is soaked with acetone then placed directly over the polished finger nail. The finger is then wrapped with the textile fabric and held in place with the adhesive tab. Also included in the package is a wooden cuticle stick to help peel any residual nail shellac from the nail bed once the wrap is removed. The wraps and the stick are considered a set for tariff purposes, with the wraps imparting the essential character. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the nail polish remover wraps and wooden cuticle stick will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your sample is being retained in our official case file. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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