The tariff classification for a cuticle nipper from China.

N303619 March 28, 2019 CLA-2-82:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Mr. Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification for a cuticle nipper from China. Dear Mr. Kenny: In your letter dated March 25, 2019, you requested a tariff classification ruling on behalf of your client CVS Pharmacy, Inc. A sample was provided and will be returned separately. The article under consideration is described as a cuticle nipper, CVS item number 986065. It is a stainless steel hand held cutting tool used to nip and remove nail cuticles. The packaging for this product states it is a “full jaw cuticle nipper.” In your submission, you indicated that this same product is also sold as a nail nipper in different retail packaging and questioned whether this item would be classified as nail nippers, which are specifically provided for in subheading 8214.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), or if it would be classified as cuticle nippers under subheading 8214.90.9000, HTSUS. See Headquarters ruling 958067, dated January 4, 1996. As both products would be classified under heading 8214, General Rule of Interpretation (GRI) 6 provides the mechanism for determining the classification of goods under the subheadings of a heading. GRI 6 states that such classification is determined by the terms of the subheadings, and any related subheading notes and, mutatis mutandis, by GRI 1 through 5, on the condition that only subheadings at the same level are comparable. As this product can be classified under two competing classifications, no one subheading in the tariff schedule covers this product, thus GRI 1 cannot be used as a basis for classification. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the subheading that occurs last in numerical order among the competing subheadings that equally merit consideration. Thus, this product would be classified as a cuticle nipper. The applicable subheading for the cuticle nipper, CVS item number 986065, will be 8214.90.9000, HTSUS, which provides for "[o]ther 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: [o]ther: [o]ther (including parts)." The general, column one rate of duty is 1.4 cents each plus 3.2 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division