G88957 G8 Ruling Active

The tariff classification of a paper cutter from the United Kingdom.

Issued April 4, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.90.9000

Headings: 8214

Product description

The tariff classification of a paper cutter from the United Kingdom.

CBP rationale

a cutting blade rides along the aluminum element. The item is 110 inches long. It is used in graphic design houses to make accurate cuts in paper. The applicable subheading for this product 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 plus 3.2 percent ad valorem.

Full text

NY G88957 April 4, 2001 CLA-2-82:RR:NC:N1:113 G88957 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Mr. James Carling 211 Doster Drive Casselberry, FL 32707 RE: The tariff classification of a paper cutter from the United Kingdom. Dear Mr. Carling: In your letter dated March 21, 2001, you requested a ruling on tariff classification. The merchandise is a cutting tool used in the printing industry. The tool consists of an extruded aluminum element bonded to a steel flat bed. A component holding a cutting blade rides along the aluminum element. The item is 110 inches long. It is used in graphic design houses to make accurate cuts in paper. The applicable subheading for this product 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 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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