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NY N007700

March 6, 2007



TARIFF NO.: 8214.20.9000

Mr. Howard J. Woltmann
Overton & Company Air Services, Inc.
2016 Linden Boulevard
Elmont, NY 11003

RE: The tariff classification of manicure and pedicure sets from China.

Dear Mr. Woltmann:

In your letter dated February 27, 2007, you requested a tariff classification ruling on behalf of your client, Flowery Beauty Products, Danbury, CT.

You have described the merchandise as disposable manicure and pedicure nail kits. They each contain a grit nail file, buffer/shiner, plastic cuticle pusher, wooden manicure stick and a nailbrush. Also included with the pedicure set are toe separators. The items are sealed in plastic zip lock bags. Flowery Beauty Products stated that the items will be sold to both wholesale suppliers and retail chains.

The applicable subheading for the manicure and pedicure sets will be 8214.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: manicure or pedicure sets and instruments (including nail files), and parts thereof: manicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales: other. The rate of duty will be 4.1%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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