CLA-2-82:RR:NC:115 D88617

Ms. Michelle Riccio
New York Customs Brokers, Inc.
148-02 Guy R.Brewer Blvd.
Jamaica, N.Y. 11434

RE: The tariff classification of callus shaver and blades from Germany.

Dear Ms. Riccio:

In your letter dated February 25, 1999 you requested a tariff classification ruling on behalf of your client Tweezerman Corp.

The samples submitted are a callus shaver with one blade (item #5050) and a box of 100 blades (item #5000) which are replaceable blades for the shaver.

The applicable subheading for the callus shaver will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other handtools and parts thereof: Household tools, and parts thereof: Of iron or steel: Other. The rate of duty will be 3.7% ad valorem. The applicable subheading for the box of 100 single edge blades will be 8212.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Razor and razor blades (including razor blade blanks in strips), and base metal parts thereof: Other. The rate of duty will be free.

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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division