N179879 N1 Ruling Active

The tariff classification of a letter opener from China.

Issued August 22, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.10.0000

Headings: 8214

Product description

The instant merchandise is described as a letter opener. It is constructed of metal and measures 9.05” long.

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

N179879 August 22, 2011 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8214.10.0000 Ms. Anna Nuzzi Continental Accessory Corp. 150 New Highway Amityville, NY 11701 RE: The tariff classification of a letter opener from China. Dear Ms. Nuzzi: In your letter dated August 11, 2011, you requested a tariff classification ruling. The instant merchandise is described as a letter opener. It is constructed of metal and measures 9.05” long. 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

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