August 23, 2006 CBP Bulletin Notice on Certain Manicure and Pedicure Sets Containing Textile Gloves and Socks
In the August 23, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin) (Vol. 40, No. 35), CBP issued a notice proposing to revoke a classification ruling on certain manicure and pedicure sets containing textile gloves and socks. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed ruling, or any party involved with a substantially identical transaction, should advise CBP by September 22, 2006, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but has not been specifically identified.
Proposed Revocation of One Classification Ruling
Manicure and pedicure sets containing textile gloves and socks. The merchandise at issue is the Totally Together brand "Give Me a Helping Hand" manicure set and the Totally Together brand "On Your Feet" pedicure set. The manicure set is comprised of a nail brush, cuticle pusher, cuticle remover, four 2-sided mini emery boards, a sapphire file, a 4-step buffing block, and a pair of moisture gloves. The pedicure set is comprised of a nail brush, three cuticle sticks, a toenail clipper, callus remover (which does not file nails), two toenail separators, and a pair of moisture socks. Both the manicure and pedicure set are packed in a plastic pouch.
CBP is proposing to issue HQ 967739 in order to revoke NY L81820, and reclassify the subject merchandise under separate headings, rather than as sets under HTS 8214.20.9000, which provides for other manicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales.
Among other things, CBP states that it has reviewed NY L81820 and determined that the decision was issued in error as neither of the two subject products are General Rule of Interpretation (GRI) 1 sets nor are they GRI 3(b) sets.
Based upon its review of various manicure and pedicure sets, CBP believes that the subject articles are not GRI 1 manicure and pedicure sets as commonly or commercially known and sold in retail as they contain textile articles which are not within the exemplars outlined in Explanatory Note (EN) 82.14.
With respect to classification as GRI 3(b) sets, CBP finds that the various articles in the subject samples are not put together for a particular need or activity. Furthermore, although they are marketed as manicure/pedicure sets, CBP finds that the textile gloves and socks are not customarily used in a manicure or pedicure. Thus, their inclusion precludes the subject products from being GRI 3(b) sets.
Rather, CBP finds that each article within both samples should be separately classified pursuant to GRI 1.
With respect to the articles within the manicure set, CBP proposes to classify the articles, as follows: nail brush under 9603.29 (which provides, in pertinent part for nail brushes); cuticle pusher, cuticle remover, and sapphire file under 8214.20.3000 (which provides for, among other things, cuticle pushers and nail files); mini emery boards under 6805.20.00 (which provides for natural or artificial abrasive powder or grain, on a base of paper or paperboard only); buffing block under 6805 (which provides for natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or other materials, whether or not cut to shape or sewn or otherwise made up); and the moisture gloves under 6116.92.6440 (cat 331) (as other knitted or crocheted, cotton gloves made from a pre-existing machine knit fabric, without fourchettes).
With respect to the articles within the pedicure set, CBP proposes to classify the articles, as follows: nail brush under 9603.29; cuticle sticks under 4417.00.80 (which provides, in pertinent part for other tools of wood); toenail clipper under 8214.20.30 (which provides, in pertinent part for nail clippers); callus remover under 8214.90.90 (which provides for other articles of cutlery...manicure or pedicure sets and instruments, etc.); toenail separators under 3924.90.55 (which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other); and the moisture socks under 6115.92.9000 (cat 332) (which provides, in pertinent part, for other cotton knitted or crocheted socks).
CBP notes that if the merchandise is valued less than 40 each, the assessed duty rate would be 0.2 each7% (HTS 9603.29.40). If the merchandise is valued greater than 40 each, the assessed duty rate would be 0.3 each3.6% (HTS 9603.29.80).
proposed: HTS 8214.20.3000, 4%, 6805.20.0000, duty-free, 6116.92.6440 (cat 331), 23.5%, 4417.00.80, 5.1%, 8214.20.3000, 4%, 8214.90.9000, 1.4 each3.2%, 3924.90.5500, 3.4%, 6115.92.9000 (cat 332), 13.5%, 9603.29; current: 8214.20.9000, 4.1%.
August 23, 2006 CBP Bulletin (Vol. 40, No. 35) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_08232006_no35/