N260395 N2 Ruling Active

The tariff classification of an abrasive-coated glass nail file from China.

Issued January 16, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6805.30.5000

Headings: 6805

Product description

The Crystal File and Case consists of a nail file measuring approximately 3.5 inches long by .375 inches wide by .0625 inches thick, packaged for retail sale with a fitted plastic case in a cardboard blister pack. From the information you provided, the nail file is made of glass and is coated with a non-agglomerated natural abrasive grain.

CBP rationale

The applicable subheading for the Crystal File and Case, item number 988445, will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Natural or artificial powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of other materials: Other.

Full text

N260395 January 16, 2015 CLA-2-68:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6805.30.5000 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an abrasive-coated glass nail file from China. Dear Mr. Prata: In your letter dated December 16, 2014, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The merchandise under consideration is referred to as the Crystal File and Case, item number 988445. A sample was submitted with your ruling request and will be returned to you. The Crystal File and Case consists of a nail file measuring approximately 3.5 inches long by .375 inches wide by .0625 inches thick, packaged for retail sale with a fitted plastic case in a cardboard blister pack. From the information you provided, the nail file is made of glass and is coated with a non-agglomerated natural abrasive grain. The applicable subheading for the Crystal File and Case, item number 988445, will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Natural or artificial powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of other materials: Other.” The general rate of duty will be Free. 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 Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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