CLA-2-68:RR:NC:2:226 G86322

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Place
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a cement nail file and an emery board from Korea

Dear Mr. Epstein:

In your letter dated January 11, 2001, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. Two representative samples were submitted and will be returned to you as requested.

The subject merchandise, which is identified as “Cement Nail File and Emery Board for Pedicure Kit” – PP 210708 – E, consists of two articles: a cement nail file and an emery board.

The first sample is a cement nail file that measures approximately three and one-half inches in length and tapered to a point at one end.

The second sample is an emery board that measures six inches in length by approximately three-fourth inches in width by one-eighth inches in thickness. The item is produced from a base of paperboard that is coated with an abrasive (emery) grain.

The applicable subheading for the cement nail file will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free. The applicable subheading for the emery board will be 6805.20.0000, HTS, which provides for natural or artificial abrasive powder or grain,… on a base of paper or paperboard only. The rate of duty will be free.

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 212-637-7074.


Robert B. Swierupski
National Commodity
Specialist Division