The tariff classification of manicure/pedicure sets from China

NY G81397 September 14, 2000 CLA-2-82:RR:NC:N1:113 G81397 CATEGORY: Classification TARIFF NO.: 8214.20.3000; 8214.20.9000 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz & Silverman, LLP 245 Park Avenue, 33rd Floor New York, NY 10167 RE: The tariff classification of manicure/pedicure sets from China Dear Ms. Weinberg: In your letter dated September 1, 2000, on behalf of Markwins International, you requested a tariff classification ruling. The samples you provided are of three manicure/pedicure sets. The set marked Style 4 is packaged in an aluminum carrying case with a handle. The case measures approximately 10 inches in length, 6 ½ inches in width and 2 inches in depth [25.8 cm. x 16.5 cm. x 5 cm]. The interior is shaped to contain six bottles of nail color, four bottles of nail formulas, one bottle of cuticle remover, two bottles of hand lotion, one bottle of hand sanitizer and eleven manicure implements, such as cuticle pushers, nail clippers and emery boards. It also contains a small instructive brochure. The set marked Style 5 is packaged in a rectangular, hard-plastic container with a clasp closure. The container measures approximately 13 ¼ inches in length, 9 ½ inches in width and 2 inches in depth [33.8 cm x 24.5 cm x 5 cm]. The interior is shaped to contain six bottles of nail color, three bottles of nail formulas, two bottles of cuticle cream, one bottle of hand lotion, one bottle of foot lotion and eighteen manicure/pedicure implements. Although typical manicure sets do not include liquid supplies, each of the additional items in these sets contributes to the completion of a manicure or pedicure. The applicable subheading for the manicure sets will be 8214.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure and pedicure sets, and combinations thereof, in other than leather containers of types ordinarily sold therewith in retail sales, other. The rate of duty will be 4.1 percent ad valorem. The set marked style 6, “Nail Treats,” is packaged in a rectangular hard plastic tray with no closure. The tray measures approximately 17 ½ inches in length and 11 ¾ inches in width [45 cm. x 30 cm.] Inside the tray is a fitted, plastic insert holding six bottles of nail color, four bottles of various nail formulas, one bottle of hand lotion, and eleven manicure implements. Although this set contains manicure implements and supplies, a tray is not the type of container within the common trade definition of a container of a type “ordinarily sold therewith in retail sales.” The applicable subheading for the Style 6 Nail Treats will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure sets and instruments, cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used or manicure or pedicure purposes. The rate of duty will be 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division