N048028 N0 Ruling Active

The tariff classification of a safety cutter, a letter opener, a vegetable peeler and a precision cutter from China.

Issued January 8, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.5000

Headings: 6912

Product description

The submitted samples are as follows: Safety Cutter is a utility knife that measures approximately 2 ½ inches long. It consists of a teardrop-shaped plastic housing that encases a recessed ceramic blade made of 100% zirconia. It is stated that this cutter is designed for various home purposes, e.g., scrap booking, news articles, coupons, art projects and plastic packages. The cutter features a built-in magnet and key ring hole. Letter Opener is a letter opener that measures approximately 2 inches long by 1 1/8 inch wide. It consists of an oval-shaped plastic housing that encases a recessed ceramic blade made of 100% zirconia. The opener features a built-in magnet. Vegetable Peeler is a vegetable peeler that measures approximately 5 inches in length with a 2 inch wide working part. It consists of a plastic handle onto which a ceramic blade made of 100% zirconia is attached. The peeler features a built-in potato eyer. Precision Cutter is a utility knife that measures approximately 6 inches long. It consists of a pen-like body made of plastic, onto which a ceramic blade made of 100% zirconia is mounted. The cutter features a soft-touch grip and a removable plastic cap.

CBP rationale

The applicable subheading for the safety cutter, the letter opener, the vegetable peeler and the precision cutter will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other.

Full text

N048028 January 8, 2009 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mr. TJ Scimone Promotopia 954 Robin Lane Campbell, CA 95008 RE: The tariff classification of a safety cutter, a letter opener, a vegetable peeler and a precision cutter from China. Dear Mr. Scimone: In your letter dated December 16, 2008, you requested a tariff classification ruling. The submitted samples are as follows: Safety Cutter is a utility knife that measures approximately 2 ½ inches long. It consists of a teardrop-shaped plastic housing that encases a recessed ceramic blade made of 100% zirconia. It is stated that this cutter is designed for various home purposes, e.g., scrap booking, news articles, coupons, art projects and plastic packages. The cutter features a built-in magnet and key ring hole. Letter Opener is a letter opener that measures approximately 2 inches long by 1 1/8 inch wide. It consists of an oval-shaped plastic housing that encases a recessed ceramic blade made of 100% zirconia. The opener features a built-in magnet. Vegetable Peeler is a vegetable peeler that measures approximately 5 inches in length with a 2 inch wide working part. It consists of a plastic handle onto which a ceramic blade made of 100% zirconia is attached. The peeler features a built-in potato eyer. Precision Cutter is a utility knife that measures approximately 6 inches long. It consists of a pen-like body made of plastic, onto which a ceramic blade made of 100% zirconia is mounted. The cutter features a soft-touch grip and a removable plastic cap. The applicable subheading for the safety cutter, the letter opener, the vegetable peeler and the precision cutter will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other.” The rate of duty will be 6% 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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