D87021 D8 Ruling Active

The tariff classification of a Vanity Letter Opener from China.

Issued January 25, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.10.0000

Headings: 8214

Product description

The submitted sample (style #603089) is a letter opener composed of 50% iron, 30% polyresin and 20% stone powder. The sample will be returned as per your request.

CBP rationale

The applicable subheading for the letter opener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of cutlery (for example, hair clippers, butcher’s or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: Paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and parts thereof.

Full text

NY D87021 January 25, 1999 CLA-2-82:RR:NC:115 D87021 CATEGORY: Classification TARIFF NO.: 8214.10.0000 Ms. Sonya Clarke Bed & Body Works 7 Limited Parkway East Reynoldsburg,OH 43068 RE: The tariff classification of a Vanity Letter Opener from China. Dear Ms. Clarke: In your letter dated January 4, 1999 you requested a tariff classification ruling. The submitted sample (style #603089) is a letter opener composed of 50% iron, 30% polyresin and 20% stone powder. The sample will be returned as per your request. The applicable subheading for the letter opener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of cutlery (for example, hair clippers, butcher’s or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: Paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and parts thereof. The rate of duty will be 0.3 cents each + 4.2% 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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