CLA-2-82:OT:RR:NC:1:118
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a manicure set from China.
Dear Ms. Pendris:
In your letter dated January 13, 2011, you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
The submitted sample, item number 69480, is described as a 5 Piece Manicure Set w/Case. The set includes a stainless steel tweezers and nail file, chrome plated iron scissors and nail clippers, and a glass mirror with polypropylene handle. The items are imported in a compact fitted PVC case that measures approximately 6 ½”L x 3 ¾”W x 1”D. The fitted case with a snap closure contains an inner pull out PVC zippered pouch to hold nail polish, wipes or other personal care products.
Explanatory Note (EN) 82.14 refers to various implements used for cutting, sharpening, filing and extracting. The mirror is not ejusdem generis with the exemplars outlined in EN 82.14. It serves a different purpose from the implements with which it is packaged and does not contribute to the specific activity of performing a manicure. This is not a set for tariff purposes, therefore, each article will be classified separately.
The applicable subheading for the PVC fitted case with zippered pouch will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the glass mirror with polypropylene handle will be 7009.92.1000, HTSUS, which provides for glass mirrors . . . framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8% ad valorem.
The applicable subheading for the stainless steel tweezers will be 8203.20.2000, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: tweezers. The rate of duty will be 4% ad valorem.
The applicable subheading for the chrome plated iron scissors if valued not over $1.75/dozen will be 8213.00.3000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued not over $1.75/dozen. The duty rate will be 1.7¢ each + 4.3% ad valorem.
The applicable subheading for the chrome plated iron scissors if valued over $1.75/dozen will be 8213.00.9000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 3¢ each + 3% ad valorem.
The applicable subheading for the stainless steel nail file and chrome plated iron nail clippers will be 8214.20.3000, 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: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The duty rate will be 4 percent ad valorem.
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