CLA-2-82:OT:RR:NC:1:118
Mr. David Prata
OHL International
At CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE:The tariff classification of a callus shaver, tweezers and a manicure set from China.
Dear Mr. Prata:
In your letter dated September 15, 2014, on behalf of CVS/pharmacy, you requested a tariff classification ruling. The samples you have submitted are being returned as requested.
You submitted three samples for review. Item number 987275, described as a Classic Tweezer Set & Case, includes two stainless steel tweezers imported packaged for retail sale inside a fitted polyurethane pouch. Item Number 986177 is referred to as a Shape & Shine Manicure Kit. It consists of four manicure implements: a steel/plastic nail shaper, a ceramic nail file, a plastic/nylon buffer and a plastic Emory board. It is stated that the set/kit will be imported in a PVC pouch. Item number 986162 is referred to as a Comfort Hold Callus Shaver. It includes a hand tool with a plastic handle that is fitted with a steel blade. You have stated that it will be imported packaged for retail sale with three replaceable steel blades.
The Comfort Hold Callus Shaver contains articles that are classifiable under different headings of the tariff. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The subject articles in the Comfort Hold Callus Shaver, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. In this case, the hand tool imparts the essential character to the Comfort Hold Callus Shaver.
The applicable subheading for the Comfort Hold Callus Shaver, item number 986162, will be 8205.51.3060, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts) . The rate of duty will be 3.7% ad valorem.
The applicable subheading for the Classic Tweezer Set & Case, item number 987275, 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 Shape & Shine Manicure Kit, item number 986177, will be 8214.20.9000, 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: manicure or pedicure sets and instruments (including nail files), and parts thereof: manicure and pedicure sets, and combinations thereof: other. The duty rate will be 4.1%.
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 Anthony Grossi at [emailprotected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division
