10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a letter opener from China.
Issued February 23, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N006905 (February 23, 2007)
Tariff classification
HTS codes: 8214.10.0000
Headings: 8214
Product description
The item you describe is a letter opener made of solid brass.
CBP rationale
The applicable subheading for the letter opener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof.
Full text
N006905 February 23, 2007 CLA-2-82:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8214.10.0000 Ms. Janna Steidl TSS/AMC 7000 Target Parkway NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of a letter opener from China. Dear Ms. Steidl: In your letter dated February 12, 2007, you requested a tariff classification ruling. The item you describe is a letter opener made of solid brass. You state that the brass handle is covered in Swarovski crystal rhinestones. The applicable subheading for the letter opener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each plus 4.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of school supply kits from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of a coin purse and school supplies from China
The tariff classification of a Mini Supply Kit from China.
The tariff classification of a pouch, ruler, pencil sharpener and eraser from China
The tariff classification of a “Hello Kitty Supercute Stationery Set” from China.
The tariff classification of a key ring with a letter opener and a flashlight from China
The tariff classification of the “Pullbax Carry-Along Race Case” from China
The tariff classification of a pencil sharpener from China.
The tariff classification of a wooden mail organizer with accessories, a wooden mini cabinet mail organizer with accessories and a sewing kit from China.
Follow N006905
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.