CLA-2-39:RR:NC:SP:222 B83661

6805.20.0000

Ms. Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of manicure items from China.

Dear Ms. Aldinger:

In your letter dated March 17, 1997, you requested a tariff classification ruling.

The submitted sample is identified as item #971368, Deluxe Pretty Fingers Manicure Tray-N-Things. This item consists of two sets of plastic, adhesive artificial fingernails, three plastic bottles of nail polish, three plastic tubes of lipstick, three emery boards, three cards of nail decals and a plastic manicure tray. FDA approval is required for the nail polish and lipstick. This item is not considered a set for tariff purposes.

The applicable subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the care of the skin...manicure or pedicure preparations: lip make-up preparations. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the nail polish will be 3304.30.0000, HTS, which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: manicure or pedicure preparations. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the plastic artificial adhesive fingernails, and the cards of nail decals will be 3926.40.0000, HTS, which provides for other articles of plastic and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the emery boards will be 6805.20.0000, HTS, which provides for natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: on a base of paper or paperboard only. The rate of duty will be 1 percent ad valorem . 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 Alice Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division