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NY J85017

June 4, 2003

CLA-2-82:RR:NC:N1:113 J85017


TARIFF NO.: 8214.20.6000

Ms. Djibril Makalou
Ann Taylor
1372 Broadway, 5th floor
New York, NY 19918

RE: The tariff classification of a manicure set from China and Korea

Dear Ms. Djibril:

In your letter dated May 19, 2003, you requested a tariff classification ruling.

The sample you submitted is a manicure kit (item number 32-96459) containing a nail file, nail clipper, tweezers, and scissors. The stainless steel implements are stored in a fitted leather case that folds like a wallet with a snap button closure. The country of origin of the file, clipper, scissors and tweezers is Korea. The leather case is made in China.

The applicable subheading for the manicure set will be 8214.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure sets and combinations thereof, in leather cases. 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 James Smyth at 646-733-3018.


Robert B. Swierupski

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