CLA-2-84:RR:NC:1:104 L82221
Mr. Peter Woo
Yusen Global Logistics
19001 Harborgate Way
Torrance, CA 90501
RE: The tariff classification of electric nail files from Japan
Dear Mr. Woo:
In your letter dated January 13, 2005 on behalf of Kupa, Inc. of Buena Park, California you requested a tariff classification ruling.
Literature has been provided for the Original UP-200 electric file and the Super UP-200 electric file. Each model consists of a main controller which rests on a table and is connected to an armature driven, micro-motor handpiece of stainless steel featuring a twist lock chuck for ease of bit changes and forward/reverse modes. The Super operating at up to 30,000 rpms has more torque and power than the Original which operates at from 2,500 to 20,000 rpms. The Super also features a specially designed handpiece holster that can attach to either side of the control unit. These machines are used by professional nail technicians.
The applicable subheading for the Original UP-200 and Super UP-200 will be 8467.29.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand with self-contained electric motor: 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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division