CLA-2-96:RR:NC:SP:233 I85463
Ms. Amanda Wilson
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201
RE: The tariff classification of manicure sets from Korea and China and travel sets from China.
Dear Ms. Wilson:
In your letter dated August 13, 2002, you requested a tariff classification ruling.
The submitted samples are as follows:
Style 60302 is a manicure set consisting of a toenail clipper, fingernail clipper, folding file, tweezers, cuticle scissors and a 3-way tool including a knife, file, and bottle opener all contained in a cow split leather case. The items are held in place by leather loops on a folded piece of cow split leather which folds fitting into the case with a flap closure. Korea is the country of origin.
Style 2998SSMH is a manicure set consisting of a nail clipper, nail scissors, tweezers, and a 3-in-1 accessory consisting of a nail file, nail pusher, and nail scraper. All of the implements are contained in a fitted metal case with slide lock closure. The inside of the lid of the metal case has a permanently attached plastic mirror. China is the country of origin.
Style DS-FE900R is a travel set consisting of an electric nose trimmer, plastic razor, nail clipper, toe clipper, tweezers, nose scissors, cuticle scissors, nail file, two razors, small plastic brush, and corkscrew with knife all contained in a folding cow split leather case with zipper closure. The items are held in place by elastic loops. China is the country of origin.
Style 9326NR22 is a travel set consisting of a 2-in-1 shoehorn/lint brush, a plastic razor, four razor blades, nail clipper, nose scissors, cuticle scissors, tweezers, mini folded file, screwdriver, plastic comb, removable plastic mirror, a 4-in-1 accessory including nail file, knife, bottle opener and screwdriver. All of the items are contained in a folding cow split leather case with zipper enclosure. The items are held in place by leather loops. China is the country of origin.
Your samples are being returned as requested.
The applicable subheading for the manicure sets, styles 60302 and 2998SSMH, will be 8214.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure sets, and combinations thereof, in leather cases or other containers ordinarily sold therewith in retail sales: other. The rate of duty will be 4.1% ad valorem.
The applicable subheading for the travel sets, styles DS-FE900R and 9326NR22 will be 9605.00.0000, HTS, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning. The rate of duty will be 8.1% ad valorem.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division