CLA-2-82:OT:RR:NC:N1:118
Ms. Francine Janowiak
Import Compliance Coordinator
Paris Presents, Inc.
3800 Swanson Court
Gurnee, IL 60031
RE: The tariff classification of a pedicure set from China.
Dear Ms. Janowiak:
In your letter dated June 5, 2008, you requested a tariff classification ruling. The sample you submitted is being returned.
You refer to item number 31737 as a “Bare Your Soles” set. You state that the set is part of your “Ms. Pedicure” line. The submitted sample contains a buffing block, metal heel rasp, 1oz tube of hydrating callus smoother, .88oz tube of nourishing heel balm and 6 corn cushies made of latex and polyester. The set is used to rub down and heal calluses, corns and rough skin on the soles of feet. The items are packaged for retail sale in a fitted tin case. The label on the tin case states “5 Necessities for softer, smoother corns & calluses.”
The applicable subheading for the “Bare Your Soles” set will be 8214.20.9000, Harmonized Tariff Schedule of the United States (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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division