L85813 L8 Ruling Active

The tariff classification of a scrapbooking kit from China.

Issued July 7, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8213.00.9000

Headings: 8213

Product description

We are returning the sample as you have requested. “Scrapfabulous Scissors and Stencils,” item 5815, is a scrapbooking kit comprised of 2 pairs of decorative edge scissors and 4 plastic stencils. The scissors are valued over $1.75 per dozen.

CBP rationale

The applicable subheading for the scrapbooking kit will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.

Full text

NY L85813 July 7, 2005 CLA-2-82:RR:NC:N1:118 L85813 CATEGORY: Classification TARIFF NO.: 8213.00.9000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a scrapbooking kit from China. Dear Mr. Maher: In your letter, dated June 20, 2005, on behalf of your client, Rose Art Industries, Inc., Livingston, NJ, you requested a tariff classification ruling. We are returning the sample as you have requested. “Scrapfabulous Scissors and Stencils,” item 5815, is a scrapbooking kit comprised of 2 pairs of decorative edge scissors and 4 plastic stencils. The scissors are valued over $1.75 per dozen. The applicable subheading for the scrapbooking kit will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The rate of duty will be 3¢ each, plus 3% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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