N202199 N2 Ruling Active

The tariff classification of a scissor mouse from China.

Issued February 10, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8205.51.3060

Headings: 8205

Product description

You refer to the submitted sample as a scissor mouse and state that it is used in crafts for cutting paper. The item looks similar to a computer mouse and is constructed mostly of plastic. It has four rollers, a red plastic guide and a circular steel blade located on the bottom. The user places the article to be cut under the red plastic guide and then pushes forward using the rollers. The steel blade rotates and cuts the paper.

CBP rationale

The applicable subheading for the scissor mouse will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts).

Full text

N202199 February 10, 2012 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.51.3060 Mr. Michael Skidmore Dynasty CHB, Inc. 365 Chelsea Street East Boston, MA 02128 RE: The tariff classification of a scissor mouse from China. Dear Mr. Skidmore: In your letter dated January 22, 2012, you requested a tariff classification ruling on behalf of your client, Acme United Corporation. The sample you have submitted is being returned as requested. You refer to the submitted sample as a scissor mouse and state that it is used in crafts for cutting paper. The item looks similar to a computer mouse and is constructed mostly of plastic. It has four rollers, a red plastic guide and a circular steel blade located on the bottom. The user places the article to be cut under the red plastic guide and then pushes forward using the rollers. The steel blade rotates and cuts the paper. The applicable subheading for the scissor mouse will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts). The rate of duty will be 3.7% 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, Thomas J. Russo Director National Commodity Specialist Division

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