CLA-2-82:OT:RR:NC:1:118
Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a manicure/pedicure/grooming set assembled in China.
Dear Ms. Morgan:
In your letter dated July 1, 2009, you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
You refer to the submitted sample, item T-200026, as a manicure/pedicure/grooming set. The set includes the following items packaged for retail sale in a fitted paper board windowed box:
Dual-sided callus file/foot buffer
Nail file/buffer block
Frosted glass nail file
Magnifying mirror with suction cups
Acrylic magnifying glass in a plastic frame
Callus shaver with stainless steel blade
Three stainless steel refill blades in a cardboard box
Faux leather case with fitted pockets for the following items in the package:
Stainless steel finger-nail clippers
Stainless steel toe-nail clippers
Stainless steel cuticle remover implement
Stainless steel nail cleaner implement
Stainless steel cuticle pusher implement
Large stainless steel tweezers
Small stainless steel tweezers
Stainless steel scissors
Stainless steel cuticle clipper (nipper)
In your letter you indicated that the value of a single frosted glass nail file is not over thirty cents and the value of the nail scissors is over $1.75/dozen. The magnifying mirror is framed and has a reflecting surface of glass measuring approximately three inches. You have stated that the sample of the dual-sided file/foot block has a metallic buffer “paddle” but this will be plastic in the production item. The opposite side of the dual-sided file/foot buffer is stated to be of “sandpaper.” The faux leather manicure/pedicure case is constructed with an outer surface of polyvinyl chloride plastic sheeting. It is designed to provide storage, protection, and portability to a manicure/pedicure set. The interior is fitted with loops to hold the instruments in place. The case has a flap that secures with a metal snap closure. It measures approximately 7” (W) x 4” (H) x 1.25” (D) when closed. The country of origin of each item is listed as China with the exception of the three refill blades that are made in Germany.
The applicable subheading for the manicure/pedicure case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the magnifying mirror with suction cups will be 7009.92.1000, HTSUS, which provides for glass mirrors…framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8% ad valorem.
The applicable subheading for the frosted glass nail file will be 7013.99.4000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: valued not over thirty cents each. The rate of duty will be 38% ad valorem.
The applicable subheading for the large tweezers and small tweezers will be 8203.20.2020, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: tweezers. The rate of duty will be 4% ad valorem.
The applicable subheading for the scissors will be 8213.00.9000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 3¢ each + 3% ad valorem.
The applicable subheading for the finger nail clippers, toe-nail clippers, nail cleaner implement and cuticle pusher implement will be 8214.20.3000, HTSUS, which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: manicure or pedicure sets and instruments (including nail files), and parts thereof: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The duty rate will be 4% ad valorem.
The applicable subheading for the callus shaver, three stainless steel refill blades, cuticle remover implement, and cuticle clipper will be 8214.90.9000, HTSUS, which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: other: other (including parts). The duty rate will be 1.4¢ each plus 3.2% ad valorem.
The applicable subheading for the acrylic magnifying glass will be 9013.80.2000, HTSUS, which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; other devices, appliances and instruments; hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6% ad valorem.
Consideration was given to classifying all of the items in T-200026 as a manicure/pedicure set under 8214.20.9000, HTSUS, as you suggested, however, the mirror serves a different purpose from the implements with which it is packaged. Although marketed as a set, the mirror does not contribute to the specific activity of performing a manicure or pedicure. Accordingly, each article will be classified separately.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
With regard to the dual sided callus file/foot buffer and the nail file/buffer block, we need additional information in order to issue a ruling. Please submit the additional information described below.
For each of these articles, please submit a complete component breakdown by weight and a complete component breakdown by value. The precise material which comprises each component of each article should be clearly identified.
For each of these articles, please indicate whether the product is coated or impregnated with an abrasive powder or grain. If so, for each article, please indicate the precise chemical or mineral name of this abrasive powder or grain and identify the precise nature of the material upon which the abrasive powder or grain will be placed.
If abrasive material will be pasted or glued onto the article, identify the adhesive or glue used to bind the abrasive to the article (as well as the abrasive itself). If abrasive material will be agglomerated within the body of the article, please explain the process and identify both the abrasive and the binding agent.
When this information regarding the dual sided callus file/foot buffer and the nail file/buffer block is available, you may wish to consider resubmission of your ruling request on these items.
If you resubmit the request, please resubmit the samples plus a copy of your original letter and attachments, as well as the additional information requested in this notice.
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 (NIS), Vikki Lazaro at (646) 733-3041 (Chapter 42), NIS Jacob Bunin at (646) 733-3027 (Chapters 68 and 70), NIS Kathy Campanelli at (646) 733-3021 (Chapter 82) or NIS Barbara Kiefer at (646) 733-3019 (Chapter 90).
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division