Mr. Thomas Mc Geary
U.S Forwarders & Brokers, Inc.
149-09 183rd Street
Springfield Gardens, NY 11412
RE: The tariff classification of an eyelash curler, a travel file and a nail brush/artificial pumice from China.
Dear Mr. Mc Geary:
In your letter dated March 27, 2003, on behalf of MBI Trading Inc., you requested a tariff classification ruling.
The submitted samples are as follows:
Style #M826 Eyelash Curler is made of metal with a rubber cushioning pad for gripping the eyelashes.
Style #P226 Travel Sapphire File
Style #P196 Nail Brush/Artificial Pumice is a combination nail brush and pumice which are embedded into opposite sides of a plastic handle measuring 6” in length.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. The nail brush/artificial pumice is a composite article with no essential character and will therefore be classified under GRI 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the classification for the nail brush occurs last.
The applicable subheading for the eyelash curler will be 9615.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like…Other: Nonthermic, nonornamental devices for curling the hair.” The rate of duty will be 8.1% ad valorem.
The applicable subheading for the nail brush/artificial pumice, if valued not over 40 cents each, will be 9603.29.4090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes… Other: Valued not over 40 cents each, Other.” The rate of duty will be 0.2 cents each plus 7% ad valorem.
The applicable subheading for the nail brush/artificial pumice, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes… Other: Valued over 40 cents each, Other.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the travel sapphire file. Please identify the abrasive powder or grain (precise chemical or mineral names) used on the travel sapphire file. Also identify the materials of the base of the file. Is it paper, paperboard, wood, plastic? Please specify. When this information is available, you may wish to consider resubmission of your request. The sample of this product will be retained pending receipt of the above information.
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 Lawrence Mushinske at 646-733-3036.
Robert B. Swierupski