W. J. Byrnes and Company of Los Angeles, Inc

NY K89185

September 17, 2004

CLA-2-82:RR:NC:N1:118 K89185

CATEGORY: Classification

TARIFF NO.: 8214.20.3000; 8214.90.9000

Mr. Robert Thompson W. J. Byrnes and Company of Los Angeles, Inc. P.O. Box 90595 Los Angeles, CA 90009

RE: The tariff classification of corn planers (packed with corn planer blades) and a rasp from Germany.

Dear Mr. Thompson:

In your letter dated August 30, 2004, you requested a tariff classification ruling on behalf of your client, Spilo Worldwide, Los Angeles, CA.

The merchandise is comprised of 3 cutlery tools and blades that are used for the removal or reduction of calluses and rough skin:

1. The Toolworx® brand corn planer is a corn planer with a protective blade cover. The corn planer is packed with a spare, corn planer blade (housed beneath the blade cover) and a box of 10 blades. The tool measures 5 7/8 inches in length and 1 1/8 inches in width at its widest point. The handle is marked “Toolworx®, TX37640.” The corn planer and box of blades are packaged in a plastic blister pack with cardboard backing. 2. The Mehaz® brand, metal corn planer is affixed to a plastic handle. The corn planer has a metal blade clip and a spare blade housed beneath the blade clip. The tool measures 5 5/8 inches in length and 1 1/16 inches in width at its widest point. The plastic handle is marked “The Mehaz Collection, Solingen, Germany, #096.” 3. The “Credo” brand rasp is comprised of a metal head (rasp) set on a plastic handle. The tool measures 7 3/8 inches in length. The metal head measures 2 ½ inches in length and 1 inch in width. The plastic handle is marked “Credo, Solingen.”

The applicable subheading for the corn planers and accompanying corn planer blades will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTS), 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 2

instruments (including nail files); base metal parts thereof, manicure or pedicure sets and instruments (including nail files), and parts thereof, cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 4% ad valorem.

The applicable subheading for the rasps will be 8214.90.9000, HTS, 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, other, other (including parts). The rate of duty will be 1.4¢ each, plus 3.2% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division