CLA-2-82:OT:RR:NC:1:118
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a nail clipper from China.
Dear Mr. Crago-Edwards:
In your letter dated January 14, 2011, you requested a tariff classification ruling.
Item number A032BA03019 is described as a nail clipper. You have stated that it is approximately 7” in length and consists of carbon steel cutting blades with plastic handles. It is used to clip the heads or tips off of nails that stick out from a surface.
The applicable subheading for the nail clipper, item number A032BA03019, will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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: cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The duty rate will be 4 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
You proposed classifying the nail clipper under 8201.50.0000, HTSUS. Heading 8201 provides for handtool used in agriculture, horticulture or forestry. Inasmuch this item is used to clip nails, that classification would be incorrect.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division