CLA-2-96:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a four-in-one pedicure tool from China.
Dear Mr. Kenny:
In your letter dated May 14, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Images were submitted in lieu of a sample.
The product under consideration is described as a four-in-one pedicure tool, CVS item number 410703. It has a plastic handle that holds four different tools used in foot and toenail care. There is a brush with polypropylene plastic bristles and a stainless steel scraper for calluses on one side. On the other side is a smoothing stone made from cement and lime and a sandpaper pad for smoothing the skin and nails. We agree that as no one component would impart the essential character to this composite good, the classification would be provided from the item last in tariff, which would be the brush of heading 9603, General Rule of Interpretation 3(c) noted.
The applicable subheading for the four-in-one pedicure tool, CVS item number 410703, will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: [o]ther: [v]alued over 40¢ each: [o]ther.” The column one, general rate of duty is 0.3 cents each plus 3.6 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division