N273083 N2 Ruling Active

The tariff classification of a textile and plastic finger nail buffer from China

Issued March 14, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of a finger nail buffer you call Ergo Buffer, item number 446435. The item is a manicure implement that is made of an oval plastic ring and nylon textile fabric. The nail buffer is composed of three nylon textile buffing surfaces with various levels of coarseness for polishing and shaping the nail bed. The nylon buffing surfaces are cushioned with a strip of EVA plastic foam glued onto the buffing surfaces for comfort. The three buffing surfaces are glued to both the top outer plastic surface and inner plastic surface of the finger nail buffer. To use, the consumer places four fingers inside of the buffer, grips the edge with the thumb and buffs the nails of the opposite hand.

CBP rationale

The applicable subheading for the Ergo Buffer, item number 446435, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N273083 March 14, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a textile and plastic finger nail buffer from China Dear Mr. Prata: In your letter dated January 21, 2016, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. You submitted a sample of a finger nail buffer you call Ergo Buffer, item number 446435. The item is a manicure implement that is made of an oval plastic ring and nylon textile fabric. The nail buffer is composed of three nylon textile buffing surfaces with various levels of coarseness for polishing and shaping the nail bed. The nylon buffing surfaces are cushioned with a strip of EVA plastic foam glued onto the buffing surfaces for comfort. The three buffing surfaces are glued to both the top outer plastic surface and inner plastic surface of the finger nail buffer. To use, the consumer places four fingers inside of the buffer, grips the edge with the thumb and buffs the nails of the opposite hand. The applicable subheading for the Ergo Buffer, item number 446435, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (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/. The sample will be returned as you requested. 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 Adleasia Lonesome at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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