The tariff classification of scissors from France andTaiwan.
Issued July 19, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The scissors, including the cutting edges, are made entirely of plastics. A sample of the scissors made in Taiwan was not included with your letter.
CBP rationale
The applicable subheading for the plastic scissors made in France will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.
Full text
NY 853998 July 19, 1990 CLA-2-39:S:N:N3G:221 853998 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Maureen D. Hannah Atlantic Customs Brokers, Inc. Airport Industrial Park Building C2N 145 Hook Creek Boulevard Valley Stream, NY 11581 RE: The tariff classification of scissors from France and Taiwan. Dear Ms. Hannah: In your letter dated June 28, 1990, on behalf of Acme United Corporation, you requested a tariff classification ruling. A sample of the scissors made in France was submitted with your letter. The scissors, including the cutting edges, are made entirely of plastics. A sample of the scissors made in Taiwan was not included with your letter. The applicable subheading for the plastic scissors made in France will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. This office cannot issue a ruling on the scissors made in Taiwan. If you wish to request a ruling, please submit a sample with your request, and make reference to this ruling. 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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