CLA-2-82:OT:RR:NC:N4:110
Mr. David Prata
Geodis USA at CVS Health
Mail Code 5055
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of foot care implements from China
Dear Mr. Prata:
In your letter dated October 21, 2016, on behalf of your client CVS Pharmacy, you requested a tariff classification ruling. Samples were submitted and will be returned to you.
The products under consideration are two foot care implements. CVS item number 204931 is the Beauty 360 Callus Remover. This item comprises of two file-like surfaces of stainless steel mounted on a plastic handle. It is used to remove calluses and dead skin from the feet. CVS item number 204953 is the Beauty 360 Ergo Foot Smoother. This item resembles an ergonomic mouse constructed mostly of plastic. The product snaps apart to reveal a file-like surface of stainless steel inside, which is used to remove calluses and dead skin from the feet. The underside of the product is covered with abrasive sandpaper, which is used to buff rough skin on the feet. The material composition of this product is plastic, stainless steel and sandpaper.
The applicable subheading for CVS Items numbers 204931 and 204953, will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 percent 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 https://hts.usitc.gov/current.
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 Hope Abada at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division