See the attached information
It has been determined by the Classification Committee that the main component of the kit is the Ear Piercing instrument which is a manually operated handheld device classified under hand tools of heading 82.05. Rule 3 (b) is applicable in this case since the ear piercing instrument gives the kit its essential character based on its main function in relation to the kit.
In accordance with General Interpretative Rule 3 (b) of the Harmonized System, Ear Piercing Kit consisting of the above is classified under sub-heading 8205.59 of the Customs Tariff.
Issued by the Customs & Excise Department on February 22, 2010