CBP Ruling G84202 — The tariff classification of paper trimmers from Mexico

Tariff classification

Headings: 8214

Product description

Item 95808994 is the Fiskars 12-inch/30 cm Rotary Paper Trimmer. It consists of a non-skid plastic base holding a guide rail. A plastic blade holder containing a rotating metal blade is attached to the rail. By placing cutting material on the base under the rail, a user can trim the material by pushing the blade across it. Item 95909494 is the Fiskars Personal Paper Trimmer. It is similar to the other trimmer, but is smaller and designed to be carried in a standard ring binder. Both of these items are intended to be used on a desktop or similar work surface, and not in the hand. Both bases are printed with a measuring grid as a guide, but the principal function of the items is to cut paper.

CBP rationale

a guide rail. A plastic blade holder containing a rotating metal blade is attached to the rail. By placing cutting material on the base under the rail, a user can trim the material by pushing the blade across it. Item 95909494 is the Fiskars Personal Paper Trimmer. It is similar to the other trimmer, but is smaller and designed to be carried in a standard ring binder. Both of these items are intended to be used on a desktop or similar work surface, and not in the hand. Both bases are printed with a measuring grid as a guide, but the principal function of the items is to cut paper. The applicable subheading for the trimmers will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery, other, other. The general rate of duty will be 1.4 cents each [piece] plus 3.2 percent ad valorem.

Full text

NY G84202 November 30, 2000 CLA-2-82:RR:NC:N1:113 G84202 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Ms. Suzanne Lorbiecki Fiskars, Inc. 7811 W. Stewart Avenue P.O. Box 8027 Wausau, WI 54402 RE: The tariff classification of paper trimmers from Mexico Dear Ms. Lorbiecki: In your letter dated November 3, 2000, you requested a tariff classification ruling. The samples you provided are two Fiskars paper trimmers, which will be packaged together for retail sale. Item 95808994 is the Fiskars 12-inch/30 cm Rotary Paper Trimmer. It consists of a non-skid plastic base holding a guide rail. A plastic blade holder containing a rotating metal blade is attached to the rail. By placing cutting material on the base under the rail, a user can trim the material by pushing the blade across it. Item 95909494 is the Fiskars Personal Paper Trimmer. It is similar to the other trimmer, but is smaller and designed to be carried in a standard ring binder. Both of these items are intended to be used on a desktop or similar work surface, and not in the hand. Both bases are printed with a measuring grid as a guide, but the principal function of the items is to cut paper. The applicable subheading for the trimmers will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery, other, other. The general rate of duty will be 1.4 cents each [piece] plus 3.2 percent 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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