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The tariff classification of the "Gift Wrap Cutter" from China.
Issued April 1, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 807541 (April 1, 1995)
Tariff classification
HTS codes: 3926.90.2500
Headings: 3926
Product description
The tariff classification of the "Gift Wrap Cutter" from China.
CBP rationale
The applicable subheading for the Gift Wrap Cutter will be 3926.90.2500, HTS, which provides for other articles of plastics, handles or knobs not elsewhere specified or included.
Full text
NY 807541 April 1, 1995 CLA-2-39:S:N:N6:221 807541 CATEGORY: Classification TARIFF NO.: 3926.90.2500 Mr. Walter Fong Fritz Companies, Inc., 550-1 Eccles Avenue So. San Francisco, CA 94128-0367 RE: The tariff classification of the "Gift Wrap Cutter" from China. Dear Mr. Fong: In your letter dated February 13, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling. The Gift Wrap Cutter (Item # 323) is a plastic handle designed to hold a razor blade for cutting gift wrap paper. The cutter will be imported and sold without the razor blade. You suggest classification in subheading 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS). The cutter, however, is not limited to use in the household, and is not similar to the examples of household items listed in the Explanatory Notes. As you requested, your sample is being returned. The applicable subheading for the Gift Wrap Cutter will be 3926.90.2500, HTS, which provides for other articles of plastics, handles or knobs not elsewhere specified or included. The rate of duty will be 6.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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