CLA-2-82:OT:RR:NC:N4:110
Mr. David Prata
OHL International at CVS Health
1 CVS Drive - Mail Code 1049
Woonsocket, RI 02895
RE: The tariff classification of Nail Smoothing Sticks and Comfort Hold Grooming Kit from China. Modification of Ruling Number N257991.
Dear Mr. Prata:
This replaces Ruling Number N257991, dated October 24, 2014, which contained incomplete facts as to the nature of the good being classified, thereby leading to an improper classification of the item identified by you as the Comfort Hold Grooming Kit. Pursuant to 19 USC 1625 (c) (1) a modified ruling follows.
In your letter dated October 14, 2014, on behalf of CVS Health, you requested a tariff classification ruling. Representative samples were submitted for our review and were returned to you as requested.
The submitted samples are as follows:
Item Number 986022, Nail Smoothing Sticks, consists of three sticks of birch wood, each measuring approximately 4 inches long and is package for retail sale in a clear plastic tube. Each stick features a smooth end for use as a cuticle pusher and a sandpaper textured end for cleaning under one’s nails.
Item Number 986139, Comfort Hold Grooming Kit, consists of three carbon steel implements: a fingernail clipper, a toenail clipper and tweezers, each with soft silicone grips. The items are packaged for retail sale in a clear plastic clamshell with cardboard backing.
The applicable subheading for Item Number 986022, Nail Smoothing Sticks, will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for Item Number 986139, Comfort Hold Grooming Kit, will be 8214.20.9000, HTSUS, which provides for 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: manicure or pedicure sets and instruments (including nail files), and parts thereof: manicure and pedicure sets, and combinations thereof: other. The duty rate will be 4.1%.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division