9902.15.34 - Manicure and pedicure sets, each set containing clippers, files and similar manicure or pedicure products; the foregoing not in leather containers (provided for in subheading 8214.20.90)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 1.6% |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9902.15.34, specifically addresses manicure and pedicure sets. These sets are characterized by containing essential tools for nail care, such as clippers and files. A critical defining feature of this classification is the exclusion of sets presented in leather containers, which would be classified elsewhere. The reference to subheading 8214.20.90 indicates that these types of tools, when not part of a set with the specified container exclusion, are typically found within the broader category of manicure or pedicure implements.
It is important to distinguish this temporary provision from the primary Chapters of the HTS that enumerate goods based on their material and primary use. While sibling categories at the root level of Chapter 99 represent diverse temporary legislative measures or modifications, 9902.15.34 is a specific temporary provision concerning the import of particular sets of manicure and pedicure tools. Unlike the general tariff codes for tools or sets, this entry is tied to specific temporary legislative actions rather than inherent product characteristics alone.
As this is a leaf node within the HTS database, there are no further subcategories. Therefore, classification under 9902.15.34 relies on precisely matching the described goods to the conditions stipulated in the description. Importers must ensure that the sets contain the specified manicure or pedicure items and, crucially, are not packaged within leather containers. Any deviation in packaging material, such as a non-leather case or no case at all, would necessitate a review of alternative, potentially permanent, HTS classifications.