A82975 A8 Ruling Active

The tariff classification of a metal cutter from Canada.

Issued May 7, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8585

Headings: 7326

Product description

The subject item is a steel cutter that will be incorporated in a dental floss dispenser. The cutter is "L" shaped, measuring approximately 1/4", with a hole at one end. Dental floss is threaded through the hole of the cutter that has been incorporated in the dispenser.

CBP rationale

The applicable subheading for the metal cutter will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY A82975 May 7, 1996 CLA-2-73:RR:NC:GI:115 A82975 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. William J. LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of a metal cutter from Canada. Dear Mr. LeClair: In your letter dated April 23, 1996, you requested a tariff classification ruling, on behalf of your client, Camdent Inc. The subject item is a steel cutter that will be incorporated in a dental floss dispenser. The cutter is "L" shaped, measuring approximately 1/4", with a hole at one end. Dental floss is threaded through the hole of the cutter that has been incorporated in the dispenser. The applicable subheading for the metal cutter will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 1.1% ad valorem. This ruling is being issued under the provisions of Part 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, Roger J. Silvestri Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →