Mr. Eric Aronowitz
3070 Route 22 West
Branchburg, New Jersey 08876-3598
RE: The tariff classification of three foot care products from China
Dear Mr. Aronowitz:
In your letter dated April 14, 2004, you requested a tariff classification ruling. Three representative samples of the items you wish to import were submitted with your ruling request.
The first product is described as a foot scrubber combination brush/pumice. The article measures approximately seven inches in length and consists of a one-piece plastic handle in which a pumice stone is attached to one side at the top and a brush is attached to the other side.
The foot brush with pumice stone is a composite good whose essential character is not clearly imparted by either the brush or pumice stone. General
Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the brush appears last.
The applicable subheading for the foot scrubber combination brush/pumice will be 9603.29.8090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued over 40 cents each: other. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.
The second article is described as a heel smoothing file. The article consists of a base of paper that is coated with an abrasive (sand) grit. This sandpaper is glued onto both sides of the top portion of a seven-inch plastic handle.
The applicable subheading for the heel smoothing file will be 6805.20.0000, HTS, which provides for natural or artificial powder or grain…on a base of paper or paperboard only. The rate of duty will be free.
The third article is described as rasp callus reducing file. The article is a callus remover consisting of a seven-inch plastic handle with a three-sided top. One side consists of an abrasive surface and the other two consists of a metal grater.
The applicable subheading for the callus remover will be 8214.20.3000, HTS, which provides for cuticle or cornknives, cuticle pushers, nail cleaners, nail nippers and clippers, all of the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 4 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 Jacob Bunin at 646-733-3027.
Robert B. Swierupski