J80669 J8 Ruling Active

The tariff classification of caddies from China.

Issued February 4, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.10.0000

Headings: 8214

Product description

The caddies are called the “Safety Scissors Caddy Car” and the “Safety Scissors Caddy Butterfly.” The “Car” is the representation of the front of an automobile. It measures 7 cm. by 7 cm. by 1.5 cm. The “Butterfly” is a representation of a butterfly. It measures 7.5 cm. by 6 cm. by 1.5 cm. Both caddies have built-in, non-mechanical pencil sharpeners. At the top of each caddy, there is a slot that holds a pair of safety scissors. The scissors are 8 cm. long. Thus, each caddy consists of two pieces. You have suggested several alternative classifications. It is the opinion of this office that these sets do not have an essential character; therefore, they will be classified according to that heading which occurs last.

CBP rationale

The applicable subheading for this product will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof.

Full text

NY J80669 February 4, 2003 CLA-2-82:RR:NC:N1:113 J80669 CATEGORY: Classification TARIFF NO.: 8214.10.0000 Ms. Johnna L. Berry AKA International, Inc. 1200 South 192nd Street Suite 103 Seattle, WA 98148 RE: The tariff classification of caddies from China. Dear Ms. Berry: In your letter dated January 20, 2003, you requested a ruling on behalf of The Stravina Operating Company on tariff classification. The samples you provided are plastic caddies that hold safety scissors and a pencil sharpener. The caddies are called the “Safety Scissors Caddy Car” and the “Safety Scissors Caddy Butterfly.” The “Car” is the representation of the front of an automobile. It measures 7 cm. by 7 cm. by 1.5 cm. The “Butterfly” is a representation of a butterfly. It measures 7.5 cm. by 6 cm. by 1.5 cm. Both caddies have built-in, non-mechanical pencil sharpeners. At the top of each caddy, there is a slot that holds a pair of safety scissors. The scissors are 8 cm. long. Thus, each caddy consists of two pieces. You have suggested several alternative classifications. It is the opinion of this office that these sets do not have an essential character; therefore, they will be classified according to that heading which occurs last. The applicable subheading for this product will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The general rate of duty will be 0.3 cents each [piece] plus 4.2 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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