CLA-2-82:OT:RR:NC:N1:118
Joseph J. Kenny
Geodis USA Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of a Microneedle Roller from China.
Dear Mr. Kenny:
In your letter dated April 9, 2020, on behalf of your client, CVS Pharmacy, Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as a “Microneedle Roller”, CVS item number 428620. It is a hand-operated tool with a plastic handle and stainless steel needles mounted on a roller. The user rolls the tool over areas of the body in order to create tiny holes in the skin. It is meant to improve the tone and texture of the skin and prep the skin for cosmetic products. The item is advertised as a personal care tool and not meant to be used by medical professionals.
You suggested classifying the item within subheading 8205.51.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household tools and parts thereof, of aluminum. However, you state that the needles are made of stainless steel. As this subheading provides for tools with working parts made of aluminum, your proposed classification is incorrect.
The applicable subheading for the Microneedle Roller, CVS item number 428620, will be 8205.51.3060, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts). The general rate of duty will be 3.7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.51.3060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8205.51.3060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division