CLA-2-85:DAB:C:SD B12 871059
Mr. A. J. Bladies
Border Brokerage Company
Post Office Box B
Blaine, Washington 98230
RE: The tariff classification of a Macor (manicure-pedicure
set)
Dear Mr. Bladies:
In your letter dated January 24, 1992, you requested a
tariff classification ruling for a Macor (manicure-pedicure
set; 2-cones, 2 discs, and 2 cutters), on behalf of Terra
Housing Trading.
Literature for the subject article describes same as:
1) designed for easy use with an integrated micro-motor; 2)
the Macor can treat and embellish the hands and the feet;
3) it has been tested and approved by beauticians and diabetes
specialists; 4) it is equipped with precision-tooled snap
attachments; 5) the Macor is shipped with six attachments in
a compact case, and 6) it is used for the treatment of calluses,
prevention and treatment of ingrown toenails, as well as
preparation and treatment of corns and bunions.
The subheading for the Macor will be 8509.80.00 903,
Harmonized Tariff Schedules of the United States (HTS), which
provides for Electromechanical domestic appliances with self-
contained electric motor, parts thereof. The rate of duty will
be 4.2 percent.
The ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 CFR 177).
-2- DD871059
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling should
be brought to the attention of the Customs Officer handling the
transaction.
Sincerely,
RUDY M. CAMACHO
District Director
San Diego, Ca.