The tariff classification of four pedicure articles from China

NY M87158 October 20, 2006 CLA-2-68:R:NC:1:126 M87158 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6805.20.0000, 9603.29.8090 Ms. Nikki Wilson Mallory Alexander International Logistics 1100 Temple Street Little Rock, AR 72202 RE: The tariff classification of four pedicure articles from China Dear Ms. Wilson: In your letter dated September 27, 2006, on behalf of your client, Onyx Laboratories, you requested a tariff classification ruling. Representative samples were submitted and will be returned to you as requested. The first sample, which you identify as “4-in-1 pedicure implement” - item number 23427, is a combination foot file, foot metal grater, foot pumice stone and foot brush. Each component is fitted onto a double-sided plastic handle that measures approximately eight and one half inches in length. You state in your letter that the foot file consists of a base of paper that is coated with an abrasive (sand). The sand paper is glued onto one-half of one side of the plastic handle. The foot metal grater is glued onto one-half of one side of the plastic handle. The foot brush is attached to one-half of one side of the plastic handle and the foot pumice is glued onto one-half of one side of the plastic handle. The item is valued over forty cents. The 4-in-1 pedicure implement is a composite good whose essential character is not clearly imparted by either the file, metal grater, brush or pumice stone. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the brush appears last. The applicable subheading for the 4-in-1 pedicure implement (item number 23427) will be 9603.29.8090, HTSUS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued over 40 cents each: other. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem. The second sample, which you identify as item number 23413, is a double-sided foot file with a plastic handle that measures approximately 9 ½ inches in length. You state in your letter that the item consists of a base of paper that is coated with an abrasive (sand). The abrasive paper, which measures approximately 4 ¾ inches in length, is fitted onto one half of each side of the handle. The third sample, which you identify as item number 23412, is a double-sided foot file with a slightly curved plastic handle that measures approximately eight inches in length. You state that the foot file consists of a base of paper that is coated with an abrasive (sand). The abrasive paper, which measures approximately 3 ½ inches in length, is fitted onto one half of each side of the handle. The applicable subheading for the two abrasive foot files (item numbers 23413 and 23412) will be 6805.20.0000, HTSUS, 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 free. The last sample, which you identify as “indoor spa flip-flop” - item number 90301, is a pair of open-toe, open-heel slippers. You state that the slipper is made in one piece from a 3 millimeter thickness of a foot shaped EVA plastic material that has been shaped, cut out and notched in a manner that allows for it to be folded over on itself, forming a slip-on, toe-thong slipper with a plastic strap upper and plastic outer sole. You further state that this item is to be worn by persons with newly painted toe nails. The applicable subheading for the “indoor spa flip-flop” (item number 90301) will be 6402.99.18, HTSUS, which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division