CLA-2-82:RR:NC:N1:113 K82399
Mr. Todd D. Bulmash
Paris Presents, Inc.
3800 Swanson Court
Gurnee, IL 60031
RE: The tariff classification of a pedicure set from China.
Dear Mr. Bulmash:
In your letter dated January 9, 2004, you requested a ruling on tariff classification.
The sample you provided is the Ms. Pedicure Barefoot Care Kit. The kit contains a nailbrush, emery boards, cuticle pusher, pedicure wand and toe separators. It is packaged in a plastic, hanging pouch with pockets. In your letter, you suggest that the items be classified in heading 8214.20.30, HTS as pedicure instruments. Legal Note 1 to Chapter 82 requires that the items of that heading have a working surface or edge of base metal. Manicure and pedicure sets of this heading are excluded from that legal note.
The applicable subheading for this product will be 8214.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure and pedicure sets, other. The general rate of duty will be 4.1 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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