The tariff classification of a plastic eyelash curler from Korea.

NY G80508 August 29, 2000 CLA-2-39:RR:NC:SP:222 G80508 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Arlen T. Epstein Tompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a plastic eyelash curler from Korea. Dear Mr. Epstein: In your letter dated August 3, 2000, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted sample is an eyelash curler made of molded plastic. It is identified as item PP-210712. The eyelash curler consists of a scissors like hinged handle with upper and lower curved prongs. One of the prongs is lined with a plastic strip, specifically shaped to fit over the eyelash. The hinged handle allows the individual to hold and release the eyelash. The sample is returned as you requested. The applicable subheading for the plastic eyelash curler will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division