The tariff classification of a cuticle manicure set from China.

N342049 August 27, 2024 CLA-2-82:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8214.20.9000 Alexander Kopp CVS Pharmacy, Inc. One CVS Drive Woonsocket, RI 02895 RE:      The tariff classification of a cuticle manicure set from China.   Dear Mr. Kopp: In your letter dated August 14, 2024, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The item under consideration is described as a cuticle manicure set, CVS item number 256234. The set includes a cuticle nipper and a two-sided nail tool, which are both made from stainless steel, and a carrying case made of polyurethane (PU) plastic. The applicable subheading for the cuticle manicure set, CVS item number 256234, will be 8214.20.9000, Harmonized Tariff Schedule of the United States (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: [m]anicure or pedicure sets and instruments (including nail files), and parts thereof: [m]anicure and pedicure sets, and combinations thereof: [o]ther.” The column one, general rate of duty is 4.1 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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