CLA-2 RR:CR:GC 960964 RTR
U.S. Customs Service
JFK International Airport, BLDG. #77
Jamaica, New York 11430
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,
Whether callus removers are "manicure and pedicure sets and
instruments," of heading 8214, HTSUS.
LAW AND ANALYSIS:
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:
* * * *
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
8214.20 Manicure or pedicure sets and
instruments (including nail files), and
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
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,
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