The tariff classification of a nail file from Taiwan

NY B89951 October 16, 1997 CLA-2-68:RR:NC:2:226 B89951 CATEGORY: Classification TARIFF NO.: 6805.20.0000 Mr. Tobias Henderson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a nail file from Taiwan Dear Mr. Henderson: In your letter dated September 23, 1997, you requested a tariff classification ruling regarding a mini nail file. A representative sample of the item was submitted and will be returned as you requested. The item consists of five 2 1/2 inch perforated nail files that are attached by a staple to a cardboard match-book type closure. Each file is composed of an abrasive material coated onto a paper backing. The applicable subheading for the nail file will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 1 percent 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 Jacob Bunin at 212-466-5796. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division