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NY 812912

August 2, 1995

CLA-2-96:S:N:N6:344 812912


TARIFF NO.: 9603.29.8090.

Ms. Susan Gerstenmaier
Casper Imports
830 Post Road East
Westport, CT 06880
RE: The tariff classification of a pedicure brush\emery file from Korea.

Dear Ms. Gerstenmaier:

In your letter dated July 20, 1995, you requested a tariff classification ruling.

The submitted sample, Item #001, is a pedicure brush/emery file. The emery file is made of 80 grit and is used for smoothing rough edges on the foot. The brush is made of nylon bristles. The pedicure brush/emery file is valued at $.53 FOB.

Inasmuch as this is a composite article with no essential character, this item shall be classified in accordance with GRI 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the pedicure brush/emery file will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other brushes...Valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% 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.


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