CLA-2-85:RR:NC:N1:113 L89257
8414.59.6060; 8424.89.7090; 8509.80.0095; 9019.10.2050;
9603.29.4090
Mr. Terry Pilant
Stonepath Logistics
1930 6th Ave., Suite 201
Seattle, WA 98134
RE: The tariff classification of a manicure kit and a pedicure kit from China
Dear Mr. Pilant:
In your letter dated December 5, 2005, on behalf of Euro Classics, Inc., you requested a tariff classification ruling.
The samples you submitted are a manicure kit (item number CRS-002) and a pedicure kit (item number CRS-004). Neither kit meets the definition of a set for Customs purposes. Therefore, all of the components will be classified individually. The manicure kit contains 2 bottles of nail polish, 1 pair of polyester gloves, 1 battery-operated fan nail dryer, 1 empty plastic pump lotion dispenser, 1 electric manicure tool with 5 filing attachments, and 1 nail brush. The value of the nailbrush is 19 cents.
The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations for the care of the skin…manicure or pedicure preparations. The rate of duty will be free.
The applicable subheading for the polyester gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted and crocheted, other, of synthetic fibers, other, other, without fourchettes. The rate of duty will be 18.6 percent ad valorem.
The polyester gloves fall within textile category 631. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of the shipment, the “Textile Status Report for Absolute Quotas” available at our website at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
The applicable subheading for the nail dryer fan will be 8414.59.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for fans, other, other, other, other, centrifugal. The rate of duty will be 2.3 percent ad valorem.
The applicable subheading for the pump dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders, other appliances, other, other, other. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the electric manicure tool with attachments will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances, with self-contained electric motor, other appliances, other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the nail brush will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person…other, valued not over 40 cents each, other. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.
The pedicure kit contains 2 bottles of nail polish, 2 plastic toe separators, 1 pair of closed-toe, cotton slippers, 1 electric pedicure tool with 5 attachments (brush, exfoliator and pumice heads), 1 acrylic rolling foot massager, and 1 combination foot brush and pumice stone. Based on the fiber percentages provided in your letter, the cotton content of the slippers is 60 percent. The value of the combination foot brush and pumice stone is 29 cents.
The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations for the care of the skin…manicure or pedicure preparations. The rate of duty will be free.
The applicable subheading for the plastic toe separators 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.
The applicable subheading for the cotton slippers will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, with uppers of textile materials, with uppers of vegetable fibers, for women. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the electric pedicure tool with attachments will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances, with self-contained electric motor, other appliances, other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the acrylic massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, other. The rate of duty will be free.
The applicable subheading for the combination foot brush/pumice stone will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person…other, valued not over 40 cents each, other. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.
Perfumery, cosmetic and toiletry products (the nail polish in both kits) are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Brush Parkway, College Park, MD 20740-3835. Their telephone number is (202) 418-3412.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division