The tariff classification of a craft and scrapbook paper cutting set from China.
Issued May 21, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8441.10.0000
Headings: 8441
Product description
You included photos and a description with your request. The merchandise at issue is referred to as a holiday craft set. The set consists of two components. The first component is described as a personal paper trimmer. This small machine has a moveable blade that can cut paper and can be interchanged with a blade that only scores the paper. The base of the machine has markings for measurement of paper to be cut vertically and horizontally. A pair of scissors which are said to be valued at half the cost of the machine are also included to assist the user in completing projects.
CBP rationale
The applicable subheading for the craft and scrapbook paper cutting set will be 8441.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery for making up…paper or paperboard, including cutting machines of all kinds,…: cutting machines.
Full text
N027389 May 21, 2008 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8441.10.0000 Ms. Debra Goodwin Fiskars Brands, Inc. 2537 Daniels St. Madison, WI 53718 RE: The tariff classification of a craft and scrapbook paper cutting set from China. Dear Ms. Goodwin: In your letter dated May 2, 2008 you requested a tariff classification ruling. You included photos and a description with your request. The merchandise at issue is referred to as a holiday craft set. The set consists of two components. The first component is described as a personal paper trimmer. This small machine has a moveable blade that can cut paper and can be interchanged with a blade that only scores the paper. The base of the machine has markings for measurement of paper to be cut vertically and horizontally. A pair of scissors which are said to be valued at half the cost of the machine are also included to assist the user in completing projects. You state that both components will be imported in a retail package together. The applicable subheading for the craft and scrapbook paper cutting set will be 8441.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery for making up…paper or paperboard, including cutting machines of all kinds,…: cutting machines. The general rate of duty will be free. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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