CLA-2-82:RR:NC:115 D80055
Ms. Marilyn-Joy Cerny, Esq.
Global Customs & Trade Specialists, Inc.
Milltown Office Park-Suite B-202
Brewster, New York 10509
RE: The tariff classification of Men's Manicure Sets from Korea.
Dear Ms. Cerny:
In your letter dated July 15, 1998 you requested, on behalf of your client
The W.E. Bassett Company, a tariff classification ruling.
Three samples of Men's Manicure Sets were submitted.
Product No. T63 ("Men's Deluxe Manicure Set") includes a Nail clipper, a
Toenail clipper, a Manicure knife/bottle opener and a Sapphire nail file
packaged in a Zippered vinyl case. specially designed to hold the implements.
Product No. T65 ("Men's Leather Manicure Set") includes a Nail clipper, a
Toenail clipper, a Manicure knife/bottle opener, a Sapphire nail file, tweezers,
a Cuticle remover and a Nail cleaner packaged in a Leather zippered case.
Product No. 800A ("Men's Manicure Set") includes a Nail clipper, a Toenail
clipper, a Three blade knife combination (folding blade with manicure knife,
curved nail cleaner, and straight nail cleaner/multi functional opener), Slant
tweezers, Blunt tweezers and a Folding nail file packaged in a Vinyl two-
piece case.
The applicable subheading for the ("Men's Deluxe Manicure Set") and the
("Men's Manicure Set") will be 8214.20.9000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Manicure or pedicure sets, and
combinations thereof, leather cases or other containers of types sold therewith
in retail sales: Other. The rate of duty will be 4.9% ad valorem.
The applicable subheading for the ("Men's Leather Manicure Set") will be
8214.20.6000, Harmonized Tariff Schedule of the United States (HTS), which
provides for Manicure or pedicure sets, and combinations thereof, leather cases
or containers of types ordinarily sold therewith in retail sales: In leather
containers. The rate of duty will be 0.8% 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 Melvyn Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division