CLA-2-68:RR:NC:2:226 D85537
Ms. Michelle Riccio
New York Customs Brokers, Inc.
148-02 Guy R. Brewer Blvd.
Jamaica, NY 11434
RE: The tariff classification of one nail buffer and one nail
buffer/file from Korea
Dear Ms. Riccio :
In your letter dated December 4, 1998, on behalf of your
client, Tweezerman Corp., you requested a tariff classification
ruling. A representative sample of each item was submitted with
your ruling request.
The first sample (item #3413) is a six inch two-sided nail
buffer composed of polystyrene plastic and polyethylene foam.
The second sample (item #3406) is a six inch nail buffer on one
side and a nail file on the other side. The nail buffer side is
composed of polystyrene plastic and polyethylene foam. The nail
file side is divided into two equal sections. One section
contains an emery abrasive material that is glued onto a base of
paper. The other section contains a synthetic abrasive powder
(aluminum oxide) that is glued onto a base of paper.
The applicable subheading for the nail buffer (item #3413)
will be 3924.90.5500, Harmonized Tariff Schedule of the United
States (HTS), which provides for tableware, kitchenware, other
household articles and toilet articles, of plastics: other:
other. The rate of duty will be 3.4 percent ad valorem. In 1999
the rate of duty will remain unchanged.
The applicable subheading for the nail buffer/nail file
(item #3406) will be 6805.20.0000, HTS, which provides for
natural or artificial abrasive powder or grain, on a base of
textile material, of paper, of paperboard or of other materials,
whether or not cut to shape or sewn or otherwise made up: on a
base of paper or paperboard only. The rate of duty will be 0.5
percent ad valorem. Effective January 1, 1999 the rate of duty
will be free.
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 Jacob
Bunin at 212-466-5796.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division