CLA-2-70:OT:RR:NC:N1:126
Mr. Joseph J Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a glass nail file from China
Dear Mr. Kenny:
In your letter dated October 1, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. A representative sample was submitted and sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The merchandise under consideration is referred to as an “Etched Glass Nail File”.
The merchandise consists of a glass nail file measuring approximately 5.5 inches long by .5 inches wide by .125 inches thick, packaged for retail sale with a fitted plastic case. The handle of the glass nail file is painted translucent orange and purple. The company logo of “GSQ by Glamsquad” is printed on the handle. You indicated in your letter that the glass nail file is not coated with any abrasive powder or grain. You also stated the first few inches of the pointed end of the glass nail file is dipped into an acid bath that etches the surface of the glass providing an abrasive surface.
Our Customs laboratory has determined that this article is composed of pressed and toughened (specially tempered) glass.
The applicable subheading for the glass nail file, will be 7013.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: pressed and toughened (specially tempered). The rate of duty will be 12.5 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 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division