E81231 E8 Ruling Active

The tariff classification of Metal Shears from Taiwan.

Issued April 29, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8203.30.0000

Headings: 8203

Product description

The submitted sample (item number 694166)is a pair of shears that is suitable for cutting metal. The shears are sold in a craft store dealing primarily in artificial flowers, craft supplies and home accents.

CBP rationale

The applicable subheading for the Metal Shears will be 8203.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Metal cutting shears and similar tools, and parts thereof.

Full text

NY E81231 April 29, 1999 CLA-2-82:RR:NC:115 E81231 CATEGORY: Classification TARIFF NO.: 8203.30.0000 Mr. Ruby L. Wood Evans and Wood & Co., Inc. P.O.Box 610005 DFW Airport, Tx 75261 RE: The tariff classification of Metal Shears from Taiwan. Dear Mr. Wood: In your letter dated April 22, 1999 you requested a tariff classification ruling on behalf of your client Hobby Lobby Stores. The submitted sample (item number 694166)is a pair of shears that is suitable for cutting metal. The shears are sold in a craft store dealing primarily in artificial flowers, craft supplies and home accents. The applicable subheading for the Metal Shears will be 8203.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Metal cutting shears and similar tools, and parts thereof. The rate of duty will be free. 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 212-637-7017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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