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NY 871059

February 28, 1992

CLA-2-85:DAB:C:SD B12 871059


TARIFF NO.: 8509.80.00903

Mr. A. J. Bladies
Border Brokerage Company
Post Office Box B
Blaine, Washington 98230

RE: The tariff classification of a Macor (manicure-pedicure set)

Dear Mr. Bladies:

In your letter dated January 24, 1992, you requested a tariff classification ruling for a Macor (manicure-pedicure set; 2-cones, 2 discs, and 2 cutters), on behalf of Terra Housing Trading.

Literature for the subject article describes same as: 1) designed for easy use with an integrated micro-motor; 2) the Macor can treat and embellish the hands and the feet; 3) it has been tested and approved by beauticians and diabetes specialists; 4) it is equipped with precision-tooled snap attachments; 5) the Macor is shipped with six attachments in a compact case, and 6) it is used for the treatment of calluses, prevention and treatment of ingrown toenails, as well as preparation and treatment of corns and bunions.

The subheading for the Macor will be 8509.80.00 903, Harmonized Tariff Schedules of the United States (HTS), which provides for Electromechanical domestic appliances with self- contained electric motor, parts thereof. The rate of duty will be 4.2 percent.

The ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 CFR 177).

-2- DD871059

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.


District Director

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