CLA-2-82:RR:NC:115 D81370
8211.93..0030, August 28, 1998
Ms. Shelia Andrews
Dillard Department Stores
11701 Otter Creek Road South
Mabelvale, AR 72103
RE: The tariff classification of manicure sets from Korea
Dear Ms. Andrews:
In your letter dated August 13, 1998 you requested a tariff
classification ruling.
Three sample manicure sets were submitted for
classification. Style number 1123BW which consists of toe nail
clippers, finger nail clippers, finger nail file, cuticle
scissors, cuticle pusher, pen knife w/knife with finger nail
cleaner and bottle opener in a polyester laminated PVC case.
Style number 1113SK which consists of tweezers, toe nail
clippers, finger nail clippers, cuticle scissors, pen knife
w/knife with finger nail cleaner and bottle opener in a leather
case. Style number 9770BW which consists of tweezers , toe nail
clippers, finger nail clippers, cuticle scissors (one round edge;
one sharp edge), finger nail file, pen knife w/knife with finger
nail cleaner and bottle opener, steel shoe horn, plastic comb,
two sided mirror in a polyester laminated PVC case.
This office considered the possibility of classifying the
three manicure sets under the provisions of 8214.20.30 and
8214.20.60 which provide for manicure sets depending on type of
case. However, the addition of other items in the sets such as
pen knives w/knives, comb, bottle opener and mirror remove the
sets from consideration. With respect to the issue of "sets"
under the General Rules of Interpretation 3(b),relevant
Explanatory Notes under the caption Rule 3(b) state:
(X) For purposes of this Rule, the term "goods put up in
sets for retail sale" shall be taken to mean goods which:
(a) consist of at least two different articles which are,
prima facie classifiable in different headings.
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to
users without repacking (e.g., in boxes or cases or on boards).
It is the opinion of this office that the three manicure
sets meet criteria (a) and (c) of GRI 3(b) rule but does not meet
criteria (b). General personal grooming is neither a particular
need nor a specific activity for purposes of criteria (b). Pen
knife w/ knife and bottle opener does not relate to cosmetic care
or grooming of any kind. All the items will be separately
classified with the exception of the cases. GRI 5 states that
"Camera cases, musical instrument cases, gun cases, drawing
instrument cases, necklace cases and similar containers,
specially shaped or fitted to contain a specific article or set
of articles, suitable for long term use and entered with the
articles for which they are intended, shall be classified with
such articles when of a kind normally sold therewith. This rule
does not, however, apply to containers which give the whole its
essential character".
The applicable subheading for the toe nail clippers, finger
nail clippers, finger nail file, cuticle pusher, will be
8214.20.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for 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 rate of duty will be 4.8% ad valorem.
The applicable subheading for the cuticle scissors, will be
8213.00.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Scissors, tailors' shears and similar
shears, and blades and other base metal parts thereof: other. The
rate of duty will be 7.2 cents each + 7.2% ad valorem.
The applicable subheading for the tweezers, will be
8203.20.2000, Harmonized Schedule of the United States (HTS),
which provides for Tweezers. The rate of duty will be 4.8% ad
valorem.
The applicable subheading for the pen knife w/knife-bottle
opener-finger nail combination and pen knife alone will be
8211.93.0030, Harmonized Schedule of the United States (HTS),
which provides for Pen knives, pocket knives and other knives
which have folding blades. The rate of duty will be 3 cents each
+ 5.4% ad valorem.
The applicable subheading for the plastic comb, will be
9615.11.2000, Harmonized Schedule of the United States (HTS),
which provides for Combs of hard rubber or plastics: Valued over
$4.50 per gross. The rate of duty will be 5.7% ad valorem.
. The applicable subheading for the steel shoe horn will be
8205.59.8000, Harmonized Schedule of the United States (HTS),
which provides for Household tools and parts thereof: Of iron or
steel: other. The rate of duty will be 4% ad valorem.
The applicable subheading for the two sided mirror will be
7009.92.1000, Harmonized Schedule of the United States (HTS),
which provides for Glass mirrors, whether or not framed,
including rear view mirrors: Framed : not over 929 cm2 in
reflecting area. The rate of duty will be 7.8% 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