R03767 R0 Ruling Active

The tariff classification of a letter opener from China.

Issued April 21, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8214.90.9000

Headings: 8214

Product description

Item C097JA00072 is described as a letter opener with a carbon steel blade and plastic body. It measures 7 cm x 5 cm x 0.2 cm. It is intended to be sold and marketed as a letter opener.

CBP rationale

The applicable subheading for the letter opener will be 8214.90.9000, 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: other: other (including parts).

Full text

NY R03767 April 21, 2006 CLA-2-82:RR:NC:N1:118 R03767 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a letter opener from China. Dear Mr. Crago: In your letter, dated April 19, 2006, you requested a tariff classification ruling. Item C097JA00072 is described as a letter opener with a carbon steel blade and plastic body. It measures 7 cm x 5 cm x 0.2 cm. It is intended to be sold and marketed as a letter opener. The applicable subheading for the letter opener will be 8214.90.9000, 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: other: other (including parts). The rate of duty will be 1.4¢ each, plus 3.2% ad valorem. In your correspondence you ask whether this item is classifiable as a letter opener or a box cutter. You state that it will be sold and marketed as a letter opener. This cutter has a variety of uses and it can be used to cut coupons, letters, wrapping paper and other items. Therefore, it is classifiable in subheading 8214.90.9000, HTSUS, as an “other article of cutlery.” 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 CFR). 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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