The tariff classification of one nail buffer and one nail buffer/file from Korea

NY D85537 December 17, 1998 CLA-2-68:RR:NC:2:226 D85537 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 6805.20.0000 Ms. Michelle Riccio New York Customs Brokers, Inc. 148-02 Guy R. Brewer Blvd. Jamaica, NY 11434 RE: The tariff classification of one nail buffer and one nail buffer/file from Korea Dear Ms. Riccio : In your letter dated December 4, 1998, on behalf of your client, Tweezerman Corp., you requested a tariff classification ruling. A representative sample of each item was submitted with your ruling request. The first sample (item #3413) is a six inch two-sided nail buffer composed of polystyrene plastic and polyethylene foam. The second sample (item #3406) is a six inch nail buffer on one side and a nail file on the other side. The nail buffer side is composed of polystyrene plastic and polyethylene foam. The nail file side is divided into two equal sections. One section contains an emery abrasive material that is glued onto a base of paper. The other section contains a synthetic abrasive powder (aluminum oxide) that is glued onto a base of paper. The applicable subheading for the nail buffer (item #3413) will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. In 1999 the rate of duty will remain unchanged. The applicable subheading for the nail buffer/nail file (item #3406) will be 6805.20.0000, 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 0.5 percent ad valorem. Effective January 1, 1999 the rate of duty will be free. 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