CLA-2-39:OT:RR:NC:N4:433
Eileen Family, LCB, CCS
Senior Trade Compliance Analyst
Barthco International, Inc.
D/B/A OHL-International
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a nail art kit from India.
Dear Ms. Family:
In your letter dated July 2, 2015, on behalf of Primark US Corp., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style number 2338831is identified on the blister-card as the “P.S. Love… Nail Art with Cuticle Sticks and Nail File.” The nail art kit contains multiple types of nail gemstones made from Polyvinyl Chloride (PVC) plastic segmented in a 12 compartment round plastic storage wheel, two wooden cuticle sticks and one miniature emery nail file. Observation of the gemstone storage wheel indicates that there are 12 different styles of gems and numerous quantities of each of those styles, all of which are applied onto tacky nail polish. This item is packaged together for retail sale.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Upon examination of the items contained within the nail art kit, it is our opinion that the good does not qualify as a set for tariff purposes, in that it does not share a common purpose to meet a particular need and carry out a specific activity. The nail gemstones are used to ornament one’s nails and the miniature nail file and cuticle sticks are for grooming oneself. Consequently, the imitation gemstones made from plastic, the two cuticle sticks made from wood and one miniature emery nail file must be classified separately.
The applicable subheading for the imitation gemstones made from plastic will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Imitation gemstones.” The rate of duty will be 2.8% ad valorem.
The applicable subheading for the cuticle sticks made from wood will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other; Other.” The rate of duty will be 5.1% ad valorem.
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/.
At this time we are unable to provide a classification number for the miniature emery nail file as we need additional information. You state that the backing of the emery abrasive powder is Ethylene Vinyl Acetate (EVA). However, we have examined the sample and the backing of the emery abrasive powder (the brown material), which was affixed to the white plastic board with a layer of adhesive, does not appear to be EVA. What is the material of the backing?
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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division