The tariff classification of an eyebrow balancing tool from China

N297307 June 18, 2018 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of an eyebrow balancing tool from China Dear Ms. Trotta: In your letter dated May 16, 2018, you requested a tariff classification ruling. A sample was provided. The product at issue is identified as the Satin Smooth BrowPro Eyebrow Balancing Tool (Item # SSEBBT). Per the information provided, the balancing tool is made of stainless steel and PVC, and is intended to assist a user in the acts of eyebrow shaping and the application of cosmetics. The balancing tool resembles a horizontal steel bar atop two angled stems. Printed on the horizontal bar are measurement increments marking off 1 to 5 centimeters from the center in both directions. The balancing tool is designed to be placed over the bridge of a user’s nose, and the measurement increments serve as a point of reference when one is shaping one’s eyebrows or applying makeup, ensuring that the action is performed evenly on each side. The Eyebrow balancing tool’s horizontal bar incorporates marked measurement increments, but this is largely to assist in the symmetrical application of an eyebrow pencil (or other cosmetic product), rather than to measure length. In this respect, the balancing tool bears a resemblance to the drawing and marking out instruments described in the Harmonized System Explanatory Notes to Heading 9017 (particularly those listed in Explanatory Note (A)(4) to that heading). Consequently, the eyebrow balancing tool would be classified in heading 9017. The applicable subheading for the eyebrow balancing tool will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other drawing, marking-out or mathematical calculating instruments: Other: Other. The rate of duty will be 4.6% 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 https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division