CLA-2-68:OT:RR:NC:N1:128
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02921
RE: The tariff classification of an abrasive nail file from China.
Dear Mr. Kenny:
In your letter dated November 20, 2018, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
The merchandise under consideration is referred to as the 3-Sided Shape and Shine Board, item number 327516. A sample was submitted with your ruling request and will be retained by this office.
The 3-Sided Shape and Shine Board is rectangular in shape with rounded ends, and measures approximately 4.75 inches long by .75 inches wide by .125 inches thick at its widest points. It provides two working surfaces, one on either side of the board, which are each affixed to a plastic core by means of double-sided adhesives.
One side of the board is labeled “1 File” and is comprised of natural alumina abrasive grain affixed to a paper backing. The other side of the board is divided into two sections. The section labeled 2 Smooth is comprised of natural alumina abrasive grain affixed to a nylon fabric backing. The other section is labeled 3 Shine and is comprised solely of EVA plastic. From the information you provided, the two abrasive sections of the board are used to shape nails, while the EVA plastic section shines the surface of the nails.
The 3-Sided Shape and Shine Board is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The natural abrasive grain on a paper backing provides the essential character of this article.
The applicable subheading for the 3-Sided Shape and Shine Board, item number 327516, will be 6805.20.0000, HTSUS, which provides for “Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or paperboard only.” The general rate of duty will be Free.
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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 6805.20.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6805.20.0000, HTSUS, listed above.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division