The tariff classification of a “Shoe/Manicure Kit” from China.

NY F84050 March 9, 2000 CLA-2-96:RR:NC:SP:233 F84050 CATEGORY: Classification TARIFF NO.: 9605.00.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a “Shoe/Manicure Kit” from China. Dear Ms. Wierbicki: In your letter dated March 6, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The submitted sample, #PP204577, is referred to as a “Shoe/Manicure Kit.” The merchandise consists of a men’s combination accessory kit, comprised of a pair of cuticle scissors, a nail file, a pair of nail clippers and a shoe horn, imported ready for retail sale in a fitted, zippered case, specifically designed to hold each of the items. A permanently affixed shoe brush is incorporated into the extended base of the case. Your sample is being retained for official purposes. The applicable subheading for the Shoe/Manicure Kit will be 9605.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214).” The rate of duty will be 8.1% 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division