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NY J81463

March 19, 2003

CLA-2-90:RR:NC:N1:105 J81463


TARIFF NO.: 4202.92.4500, 6115.92.9000, 8214.20.3000, 9019.10.2050

Mr. Howard J. Woltmann
Overton & Co. Air Services, Inc.
700 Rockaway Turnpike
Lawrence, NY 11559

RE: The tariff classification of a Footwear Kit from China

Dear Mr. Woltmann:

In your letter dated February 25, 2003, for Cosmetech Mably Intl LLC, you requested a tariff classification ruling.

The personal care footwear kit sample consists of a plastic foot roller, foot scraper, cotton knit sock and are contained in a PVC pouch.

The pouch is a traveling bag/toiletry bag of a kind normally sold on its own merits. The travel bag is made up of polyvinyl chloride (PVC) plastic sheeting. The bag measures approximately 8 x 8 square with a handle on top and two pocket cut outs to hold toiletry articles. We note that it is substantially larger then it needs to be to contain the articles you sent.

The applicable subheading for the travel bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sport and similar bags with outer surface of a sheeting of plastic. The rate of duty will be 20 percent ad valorem

The sock is constructed of 100 percent cotton knit fabric with a hemmed ankle opening.

The applicable subheading for the sock will be 6115.92.9000, Harmonized Tariff Schedule Tariff Schedule of the United States (HTS), which provides for Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of cotton: Other: Other. The rate of duty will be 13.6 percent ad valorem.

The sock falls within textile category designation 332. Based upon international textile trade agreements products of China within textile category designation 332 are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The foot scraper measures 7 inches long and consists of a one- piece plastic handle and head frame. One side of the head frame has an abrasive surface and the other has an attached metal grater 2 inches long. It is designed to remove rough, hardened skin from the feet.

The applicable subheading for the foot scraper will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cuticle or cornknives, cuticle pushers, nail files, nail cleaners, nail nippers and clippers, all of the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 4 percent ad valorem.

The plastic foot roller fits in the palm of the hand and has four small rollers on the bottom which are attached by a metal bar. The purpose of the foot roller is to massage the foot, but can be used for any other part of the anatomy as well.

The applicable subheading for the foot roller will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical massage apparatus. The rate of duty will be free.

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 J. Sheridan at 646-733-3012.


Robert B. Swierupski

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