10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

857056 85 Ruling Active

The tariff classification of a hand magnifier and a letterknife from the United Kingdom.

Issued October 18, 1990 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

85 857056 (October 18, 1990)

Tariff classification

HTS codes: 8214.10.0000, 9013.80.2000

Headings: 8214, 9013

Product description

The tariff classification of a hand magnifier and a letterknife from the United Kingdom.

CBP rationale

The applicable subheading for the hand magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other devices, appliances and instruments: hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The applicable subheading for the letter knife will be 8214.10.0000, HTS, which provides for paper knives, letter openers .

Full text

NY 857056 October 18, 1990 CLA-2-90:S:N:N1:114 857056 CATEGORY: Classification TARIFF NO.: 9013.80.2000; 8214.10.0000 Ms. Liz Tompkins John A. Steer Co. 900 Calcon Hook Road Sharon Hill, Pennsylvania 19079 RE: The tariff classification of a hand magnifier and a letter knife from the United Kingdom. Dear Ms. Tompkins: In your letter dated October 4, 1990, you requested a tariff classification ruling. The items for which you request classifications are a hand magnifier (Item #8322) and a letter knife (Item #8317). The hand magnifier has a gold trim with embossed leather. The letter knife also has a gold trim with embossed leather. The applicable subheading for the hand magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other devices, appliances and instruments: hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the letter knife will be 8214.10.0000, HTS, which provides for paper knives, letter openers .... and blades and other parts thereof. The rate of duty will be 0.4 cents each plus 6.1 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 857056

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.