N260531 N2 Ruling Active

The tariff classification of a combination nail clipper and ball point pen from China

Issued January 29, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.20.3000

Headings: 8214

GRI rules applied: GRI 3

Product description

The item measures approximately 2 3/4 inches long by 3/4 inch wide in its closed position. The nail clipper and ball point pen collapse into the case/housing. The nail clipper is made of steel with silver painted plastic top. The pen has a black rubber grip and when the barrel is pulled away from the case it turns on. The item will be packaged in trays. The sample will be returned to you. The item is considered a composite good. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. This office regards the nail clipper as imparting the essential character, whether by virtue of weight or value, and will therefore classify the article as such.

CBP rationale

The applicable subheading for the combination nail clipper and ball point pen, SKU number LSC, will be 8214.20.3000, 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: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof.

Full text

N260531 January 29, 2015 CLA-2-82:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8214.20.3000 Mr. Ray Reel National Penn Tennessee 342 Shelbyville Mills Road Shelbyville, TN 37160 RE: The tariff classification of a combination nail clipper and ball point pen from China Dear Mr. Reel: In your letter dated December 31, 2014, you requested a tariff classification ruling. The sample you submitted is a combination of nail clipper and ball point pen, SKU number LSC. The item measures approximately 2 3/4 inches long by 3/4 inch wide in its closed position. The nail clipper and ball point pen collapse into the case/housing. The nail clipper is made of steel with silver painted plastic top. The pen has a black rubber grip and when the barrel is pulled away from the case it turns on. The item will be packaged in trays. The sample will be returned to you. The item is considered a composite good. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. This office regards the nail clipper as imparting the essential character, whether by virtue of weight or value, and will therefore classify the article as such. The applicable subheading for the combination nail clipper and ball point pen, SKU number LSC, will be 8214.20.3000, 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: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The duty rate will be 4 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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