CLA-2-84:RR:NC:1:102 J84867
Mr. Danny Gabriel
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The tariff classification of a pore cleanser from China
Dear Mr. Gabriel:
In your letter dated May 15, 2003 you requested a tariff classification ruling on behalf of Avon Products.
The item in question is described as a Pore Cleanser, reference number PP#262533. You indicate that the pore cleanser is a facial cleaning apparatus and submit that it is properly classified under subheading 8543.89.9695, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrical machines. A sample with instructions was submitted.
Based on examination of the sample and review of the instructions for using the pore cleanser, we find that the cleanser is essentially a battery-operated pump used to create a vacuum. The vacuum in turn is used to cleanse the surface of skin. We also find that the pore cleanser is specifically described by the terms of heading 8414, HTSUS, which provides for air or vacuum pumps. In accordance with the General Rules of Interpretation (GRI) for the Harmonized Tariff System (HTS), heading 8414, HTSUS, which provides the more specific description, shall be preferred to heading 8543, HTSUS, which provides a more general description.
The applicable subheading for the pore cleanser will be 8414.10.0000, HTSUS, which provides for vacuum pumps. The rate of duty will be 2.5 percent 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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division