The tariff classification of a scraper cutter from the UnitedKingdom.

NY 889795 September 13, 1993 CLA-2-82:S:N:N3:115 889795 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Mr. E. Maylor Lep Profit International, Inc. 310 McClellan Hwy. East Boston, MA 02128 RE: The tariff classification of a scraper cutter from the United Kingdom. Dear Mr. Maylor: In your letter dated August 24, 1993, you requested a tariff classification ruling, on behalf of your client, Scratch Art Company Inc., Avon, MA. The subject item is called a scraper cutter which is a small steel tip and used with the aid of a plastic handle. It actually is used to "scratch" a costed paper. This results in a picture or lettering, etc. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product. The applicable subheading for the scraper cutter will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for other handtools not elsewhere specified or included; base metal parts thereof... of iron or steel: other. The duty rate will be 5.3% ad valorem. Consideration was given to classifying this product under subheadings 9608.91.0000 and 8205.59.8000, HTS, as you have suggested. However, as this item is not a pen nib or point and is made of steel, 8205.59.5560, HTS, is more appropriate. 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