CLA-2-82:OT:RR:NC:N1:118
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a Tweezer with Mirror Compact from China.
Dear Mr. Kenny:
In your letter dated March 20, 2018, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling.
Item number 292285 is described as a tweezer with mirror compact. The imported item consists of a folding hard plastic case that measures 1 5/8 inches by 4 1/4 inches. Set into the bottom of the case is a mirror with a fitted slot that holds a stainless steel tweezer. The entire item will be imported for retail sale in a blister pack with a cardboard insert.
Certain containers may be classified with the article(s) they are designed to hold, if the requirements of GRI 5 (a) are met. In pertinent part, GRI 5 (a) states that: camera cases, musical instrument cases…and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. In this case, the container, i.e. the mirror compact, is shaped and specially fitted to contain the tweezers. The mirror compact is suitable for long-term use in that it is solidly constructed. In addition, it is being entered only with the article it is intended to contain. It is therefore this office’s determination that the mirror compact meets the requirements of GRI 5 (a), and is classifiable together with the tweezers.
The applicable subheading for the Tweezer with Mirror Compact, item number 292285, will be 8203.20.2000, Harmonized Tariff Schedule of the United States (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 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 Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division