The tariff classification of abrasive pedicure files from Switzerland

N296324 May 17, 2018 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6805.20.0000 Mr. Naveen Malhotra Sugati For All 2 Boxwood Drive Princeton, NJ 08540 RE: The tariff classification of abrasive pedicure files from Switzerland Dear Mr. Malhotra: In your letter dated April 22, 2018 you requested a tariff classification ruling. Photographs and product literature were submitted along with your ruling request. The merchandise under consideration are three pedicure files, namely Blue Line, Item number 19136, Nature, Item number 19137 and Classic, Item number 19135. All three styles contain an oval-shaped abrasive paper that is adhered to both sides of a wooden handle by means of an adhesive. The abrasive paper is comprised of artificial corundum which is affixed to the paper backing using an electrostatic process. In your email sent to this office on May 9th, 2018, you have indicated that all three styles of files measure approximately 268 millimeters long by 50 millimeters wide by 6 millimeters thick. In your ruling request you suggested classification for all three styles of the pedicure files in 6805.30.00, Harmonized Tariff Schedule of the United States (HTSUS), as Natural or artificial abrasive powder or grain…on a base of other materials. However, you have indicated in your letter that for all three files the abrasive grain is on a base of paperboard. Therefore, the files are more specifically provided for elsewhere. The applicable subheading for the abrasive pedicure files will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Natural or artificial powder 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 general rate of duty will be free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division