The tariff classification of a Heel File, Eyelash Applicator (Tweezers) and Hair Voluming Insert from China and Japan.

N111275 July 9, 2010 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 8203.20.2000; 8214.90.9000 Mr. Kent Sunakoda James J. Boyle & Co. 1200 Corporate Center Drive Suite 350 Monterey Park, CA 91754 RE: The tariff classification of a Heel File, Eyelash Applicator (Tweezers) and Hair Voluming Insert from China and Japan. Dear Mr. Sunakoda: In your letter dated June 10, 2010, on behalf of Noble Co. Ltd., you requested a tariff classification ruling. You have submitted three samples for review. The first sample is described as a stainless steel Heel File. It measures approximately 5 ½” long. It consists of a handle that is attached to an oval shaped head. The head contains five perforated edges. You state that it is used to exfoliate dry skin from the heel of a foot. The blister packaging states “Made in Japan.” The second sample is described as an Eyelash Applicator (Tweezer). This stainless steel applicator, which is held between the thumb and forefinger, has a curved end which is used to apply and remove false eyelashes. Attached at the opposite end, where the legs are joined, is a spatula shaped piece of silicon rubber. You state that this end piece provides a soft, non-stick surface for glue application. The blister packaging states “Made in China.” The third sample is described as a Hair Voluming Insert. It is made of pile fabric (the loop part of hook-and-loop fastener fabrics). The retail packaging contains two pieces.  Each is somewhat semicircular in shape.  One measures approximately five inches across the diameter with a 1-3/4” rise; the other measures four inches across with a 1-1/4” rise.  Each has a foam pad inside to help retain the shape.  The item is worn on the head under the hair to add the appearance of extra volume.  The yarn loops allow the item to grip the hair and not slide around on the scalp or fall out.  The essential character of this composite good is imparted by the textile fabric; General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The plastic packaging states “Made in China.” The applicable subheading for the Hair Voluming Insert will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.  The rate of duty will be 7% ad valorem. The applicable subheading for the Eyelash Applicator (tweezers) will be 8203.20.2000, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: tweezers. The rate of duty will be 4% ad valorem. The applicable subheading for the Heel File will be 8214.90.9000, HTSUS, 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 duty rate will be 1.4¢ each plus 3.2% 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 Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division