CLA-2 RR:CR:GC 962765 gah
Mr. Arlen T. Epstein
Tompkins and Davidson
One Astor Plaza
1515 Broadway, 43rd floor
New York, NY 10036-8901
Re: Footworks implement kit; GRI 1 sets
Dear Mr. Epstein:
This is in reply to your letter of August 24, 1999, to the Director, Customs National Commodity Specialist Division, New York, NY, requesting a binding classification ruling on a Footworks implement kit, under the Harmonized Tariff Schedule of the United States (HTSUS), on behalf of Avon Products, Inc. Your letter was referred to this office for reply. We regret the delay.
FACTS:
The merchandise is described as a foot care kit, which will be produced for Avon Products, Inc, in the Republic of Korea. The plastic drawstring bag contains a paperboard based emery board, a plastic pedicure file, a plastic nail brush, a plastic cuticle pusher, a foam rubber toe separator and a pair of rubber thongs.
The clear PVC bag is approximately 14 inches in length by 5 inches in width with a 1-inch gusset on each side, and is sized to contain the articles mentioned above. The top edge is threaded with a cord which can be drawn closed and tied to keep articles from slipping out. The seams are heat sealed. The articles will be imported, marketed and sold in this manner as a set.
ISSUE:
Is the Footworks implement kit classified as a pedicure set of heading 8214, HTSUS, as a set put up for retail sale, or are the articles separately classified?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. See T.D. 89 80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Heading 8214, HTSUS, provides for, among other things, manicure or pedicure sets and instruments (including nail files). Chapter 82, note 1 states that apart from manicure or pedicure sets, among other things, chapter 82 covers only articles with a blade, working edge, working surface or other working part of certain enumerated substances. Thus, articles within pedicure sets may be made of any material and remain within the heading.
The EN to heading 8214 states that manicure or pedicure sets usually contain … instruments in boxes, cases, etc., and may include scissors, non-metallic nail polishers, hair removing tweezers, etc., which taken separately, would be classified in their appropriate headings. Thus, the scope of heading 8214 is intended to usually cover pedicure sets that contain instruments in a container, and may contain appropriate articles that, imported separately, are classified outside heading 8214.
A pedicure is defined as a cosmetic treatment of the feet and toenails. See the American Heritage Dictionary (New College Ed. 1982) at 966.
The pedicure set at issue does not contain any instruments, but does contain appropriate articles to aid in the cosmetic treatment of the feet and toenails, emery boards, nail brush, foam rubber toe separator, plastic cuticle pusher, and plastic thongs in a container. The container is of a type ordinarily sold with a pedicure set at retail. See HQ 955446, dated February 14, 1994.
We find that the set of articles meets the definition of a pedicure set at GRI 1, and therefore do not need to consider whether the articles are a set put up for retail sale under GRI 3(b).
HOLDING:
The Footworks implement kit is classifiable in subheading 8214.20.90, HTSUS, which provides for manicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales; other.
Sincerely,
John Durant, Director
Commercial Rulings Division