CLA-2-82:RR:NC:N1:118 L82484
Mr. John Kim
Eui Man Kim, CHB
177-17 150th Avenue, Suite 203
Jamaica, NY 11434
RE: The tariff classification of a pedicure set and a manicure and pedicure set from Korea.
Dear Mr. Kim:
In your letter, dated February 3, 2005, on behalf of your client, Sunny Marketing Systems, Inc., Plainview, NY, you requested a tariff classification ruling.
The merchandise is comprised of two items. The first, the Earth Therapeutics® brand “Manicure+Pedicure Grooming Set,” item ET8832, contains the following items:
Corn/callus shaver. The Earth Therapeutics® brand corn/callus shaver is a metal corn planer affixed to a plastic handle. The corn planer has a metal blade clip and a blade housed beneath the blade clip. The tool measures 5 ½ inches in length and 1 ? inches in width at its widest point. The plastic handle is marked Earth Therapeutics® and bears a logo.
Replacement blades. 10 double edged corn planer blades are packed in a small paper box.
Dual surface foot rasp. The 2 sided rasp is comprised of a metal head (rasp) set on a plastic handle. The rasp measures 7 ½ inches in length. The metal head measures 2 ½ inches in length and 1 inch in width. The plastic handle is marked Earth Therapeutics® and bears a logo.
Ingrown toenail clipper/cuticle trimmer. The metal tool measures 2 ? inches in length and 7/16 inch in width at its widest point. It is utilized to cut away ingrown toenails and trim cuticles.
Nail clipper. The metal tool measures 2 ¼ inches in length and ½ inch in width at its widest point. It is used to cut nails.
Stone CrescentTM nail file. The file measures 4 3/16 inches in length and ¼ inch in width, and is set in a detachable, plastic handle. It is used to plane down uneven edges.
Dual sided nail shiner. The nail shiner is made of plastic and measures 3 15/16 inches in length and 11/16 inch in width. One side is used to smooth the nail surface and the other, to buff it to a shine
The second item, the Earth Therapeutics® brand “Precision Pedicure Grooming Set,” item ET8888, is comprised of the following items:
Crystalline pedicure wand. The 2 sided wand has a metal head set on a plastic handle. The wand measures 7 ¾ inches in length. The metal head measures 2 ¾ inches in length and 1 ½ inches in width at its widest point. The plastic handle is marked Earth Therapeutics® and bears a logo.
Foot rasp. The 2 sided rasp has a metal head (rasp) set on a plastic handle. The rasp measures 7 ¼ inches in length. The metal head measures 3 ? inches in length and 9/16 inch in width. The plastic handle is marked Earth Therapeutics® and bears a logo. The tool has a curved abrasive surface that facilitates the smoothing of rough areas on the heel and back of the feet.
Diamond nail file. The Earth Therapeutics® brand, 2 sided, metal nail file is affixed to a plastic head. The file measures 6 15/16 inches in length and 9/16 inch at its widest point. The handle is marked Earth Therapeutics® and bears a logo. The tool is used to plane down uneven edges.
Ingrown toenail clipper/cuticle trimmer. This metal tool measures 2 ? inches in length and 7/16 inch in width at its widest point. It is utilized to cut ingrown toenails and trim cuticles.
Toenail clipper. This metal tool measures 3 3/16 inches in length and 9/16 inch in width. It is used to cut toenails.
Both items, ET8832 and ET8888, are packed in plastic, fitted, see-through boxes with handles to facilitate transport.
The applicable subheading for the manicure and pedicure set (item 1) and the pedicure set (item 2) will be 8214.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: manicure or pedicure sets and instruments (including nail files), and parts thereof: manicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales: other. The rate of duty will be 4.1% 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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division