The tariff classification of a cuticle nipper and a toenail nipper from Pakistan.

NY K89000 September 17, 2004 CLA-2-82:RR:NC:N1:118 K89000 CATEGORY: Classification TARIFF NO.: 8214.20.3000; 8214.90.9000 Mr. Todd Bulmash Paris Presents, Inc. 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of a cuticle nipper and a toenail nipper from Pakistan. Dear Mr. Bulmash: In your letter dated August 16, 2004, you requested a tariff classification ruling. We are returning the samples as you have requested. Ms. Manicure® cuticle nipper, item 2655, is utilized to trim cuticles and hangnails. Ms. Pedicure® toenail nipper, item 31102, is used to trim toenails. Both items are made of base metal in Pakistan where they are marked to indicate that Pakistan is the country of origin. Then the implements are shipped to Korea where a rubber sleeve bearing the Ms. Manicure® or Ms. Pedicure® logo is added to the right handle of each item to function as a non-slip grip. The applicable subheading for the cuticle nipper will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof, other, other (including parts). The rate of duty will be 1.4¢ each, plus 3.2% ad valorem. The applicable subheading for the toenail nipper will be 8214.20.3000, HTS, which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof, manicure or pedicure sets and instrument (including nail files), and parts thereof, cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 4% ad valorem. Since the imported products in this case are not shipped directly from Pakistan to the United States, they do not meet the “imported directly” requirement set forth in 19 CFR 10.175 and they are not entitled to duty free treatment under the Generalized System of Preferences. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division