CLA-2-82:OT:RR:NC:N4:415
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of two manicure/pedicure kits from China.
Dear Mr. Kenny:
In your letter dated October 12, 2018, you requested a tariff classification ruling on behalf of your client CVS Pharmacy, Inc.
Samples were provided for all of the articles and will be returned separately.
The two items under consideration are described as the “Everyday Essentials Kit,” CVS item number 985991, and “Perfect Manicure Kit,” CVS item number 986006.
The “Everyday Essentials Kit” includes a nail clipper, nail file, cuticle scissors, tweezers, cuticle pusher, and cuticle/nail nipper. They are all stored in a hinged polyvinyl chloride (PVC) case, which contains an elastic band to hold the items in place.
The “Perfect Manicure Kit” includes a nail clipper, toe file, cuticle pusher, callus smoother, nail brush, and pumice stone. They are stored in a clear PVC pouch.
The applicable subheading for the “Everyday Essentials Kit,” CVS item number 985991, and “Perfect Manicure Kit,” CVS item number 986006, will be 8214.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther 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: [m]anicure or pedicure sets and instruments (including nail files), and parts thereof: manicure and pedicure sets, and combinations thereof: [o]ther.” The column one, general rate of duty is 4.1 percent ad valorem.
With regard to the applicable rate of duty, these subject manicure/pedicure kits are also provided for in HTSUS heading 9902. HTSUS subheading 9902.15.34, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[m]anicure and pedicure sets, each set containing clippers, files and similar manicure or pedicure products; the foregoing not in leather containers (provided for in subheading 8214.20.90).” These two kits meet the prerequisites of this tariff provision. Accordingly, these manicure/pedicure kits are entitled to beneficial treatment under HTSUS subheading 9902.15.34. The rate of duty will be 1.6 percent ad valorem. This rate only applies to articles entered on or before December 31, 2020.
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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division