CLA-2 RR:CR:GC 960964 RTR

U.S. Customs Service
Port Director
JFK International Airport, BLDG. #77
Jamaica, New York 11430
Attention: 241

Re: Protest 1001-97-100349; callus remover

Dear Port Director:

This is our decision on Protest 1001-97-100349 filed against your classification of a callus remover under the Harmonized Tariff Schedule of the United States (HTSUS). The entries under protest were liquidated on October 18, 1996, and on December 13, 1996. This protest was timely filed on January 14, 1997.


The "callus remover" (Import Model No. M535/Catalog Model No. 12-37B) is designed to remove rough, hardened skin in the form of calluses. It measures seven inches long and consists of a one-piece plastic handle and head frame. One side of the head frame has an abrasive surface and the other has an attached metal grater 2« inches long. The precise chemical/mineral composition of the abrasive on the surface of the callus remover is not known. The merchandise was entered under a provision for "manicure or pedicure sets and instruments" in heading 8214, HTSUS.


Whether callus removers are "manicure and pedicure sets and instruments," of heading 8214, HTSUS.


Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The tariff provisions under consideration are as follows:

3304 Beauty or make-up preparation and preparation for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations:



3304.99.5000 Other.

* * * *

6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.

* * * *

8214 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:

8214.20 Manicure or pedicure sets and instruments (including nail files), and parts thereof:

8214.20.3000 Cuticle or cornknives, cuticle pushers, nail files, nail cleaners, nail nippers and clippers, all of the foregoing used for manicure or pedicure purposes, and parts thereof.

On behalf of the importer, its representative is protesting the classification of a callus remover under subheading 8214.20.3000, HTSUS, which provides for cuticle or cornknives... used for manicure or pedicure. Protestant contends that the merchandise is classified in subheading 3304.99.5000, HTSUS, which covers "beauty or make-up preparations... manicure or pedicure preparations... other."

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

EN 33.04(B) covering manicure or pedicure preparations states that "(t)his part covers nail polishes, nail varnishes, nail varnish removers, cuticle removers and other preparations for use in manicure or pedicure." The term "preparation" is not defined in the HTSUS or the ENs. However, Webster's New World Dictionary (3d edition) defines a "preparation" as "something prepared for a special purpose, as a medicine, cosmetic, condiment, etc." Manufactured implements and tools are notably absent from this list. Also, the ENs list no type of manufactured implement or tool as being encompassed by heading 3304, HTSUS. Rather, they describe polishes, varnishes and removers which are akin to salves, lotions or creams.

The callus remover at issue here is a manufactured good consisting of a one-piece plastic handle and head frame with two surfaces, one abrasive and one with an attached metal grater. As such, this merchandise is clearly not among the universe of "preparations" classified in heading 3304, HTSUS.

Heading 8214, HTSUS, covers "manicure or pedicure sets and instruments including nail files". (Emphasis added). According to EN 82.14(2), this heading also includes: nail cleaners, corn cutters, corn extractors, cuticle cutting knives, cuticle pressers and pushers, nail nippers and clippers, which are all manufactured implements or tools. Also, the ENs to heading 8214, HTSUS, list a variety of manufactured instruments or tools for pedicure application. The callus remover, a manufactured implement or tool, whose abrasive surface could also be used as a nail file, is more specifically described by the terms of heading 8214, HTSUS, than in heading 3304, HTSUS. For this reason, we believe that the merchandise is classified in heading 8214, HTSUS.

Owing to the fact that the merchandise includes an abrasive material, consideration was also given to whether it might be classified in heading 6805, HTSUS, for "natural or artificial abrasive powder or grain." However, no evidence was provided to substantiate classification in this heading.

In a letter to Customs dated January 15, 1998, Protestant requested that its protest be withdrawn from consideration. Therefore, we infer that Protestant has no objection to classification of its merchandise in the subheading in which it was liquidated, subheading 8214.20.3000, HTSUS.

For the reasons enumerated above, we conclude that the callus remover is classified in heading 8214, HTSUS.


The callus remover is classified in subheading 8214.20.3000, HTSUS, for "manicure or pedicure sets and instruments." Accordingly, this protest should be DENIED.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.


John Durant, Director
Commercial Rulings Division