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NY 878353

October 13, 1992

CLA-2-96-:S:N:N1:236 878353


TARIFF NO.: 9605.00.0000

Ms. Pam Stevens
International Supervisor
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202

RE: Classification of Manicure Set (Toilet Set) (Style # 34L) from Korea.

Dear Ms. Stevens:

In your letter dated August 31, 1992, you requested a tariff classification ruling.

The prospective import is marketed as a "Manicure Set" (34L). In our opinion this set is better described under HTS 9605.00.0000 as a toilet set. The Harmonized Tariff Schedule Explanatory Notes describes a toilet set as " presented in a case of leather, fabric or plastics, containing, e.g., molded plastic boxes, brushes, a comb, scissors, tweezers, a nail file, a mirror, a razor holder and manicure instruments."

This set consists of the following:

1 Large Nail Clippers 1 Small Nail Clippers 1 Scissors 1 Nail File
1 Toothbrush 1 Comb
1 Mirror 1 Opener
1 Shoe Horn 1 Razor
2 Blades

The above articles are carried in a zippered black leather case and used for storage while traveling.

The applicable subheading for the Manicure Set (Toilet Set) will be 9605.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning ( other than manicure or pedicure sets of heading 8214). The duty rate will be 8.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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