CLA-2-82:S:N:N1:115 851173
Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman
707 Wilshire Blvd., Suite 5320
Los Angeles, CA 90017
RE: The tariff classification of a steel box cutter and blade from
Taiwan or China.
Dear Mr. Powell:
In your letter dated April 2, 1990, on behalf of King Quality
Co., Los Angeles, CA, you requested a tariff classification ruling.
Your sample is being returned under separate cover as requested.
Your request for a classification ruling describes two items.
Item No.1 comprises a rectangular 2 piece steel holder-handle and a
single edge razor blade. One piece of the holder is designed for
insertion of a single edge safety razor blade. A 45 degree cutout on
the bottom in one corner of the holder permits the blade to be exposed
and utilized for cutting. The other end of the holder is designed to
be inserted and locked into the handle extension portion of the
holder. This allows a sturdier grip of the unit. The single edge
safety razor blade is of the class or kind of blade that fits into
various types of holders that are designed to be used as scrapers that
do not employ a cutting action. This rectangular blade includes a
sharp edge on only one side. The side opposite the sharp edge has a
steel covering that covers the whole side and permits handling of the
blade in safe fashion. The blade is made of a thicker gauge of metal
than that used in blades designed for shaving. When not in use, the
handle with the blade may be reversed and inserted into the holder to
shield the exposed blade. The second item is identical to the blade
described above, but is described as being a replacement blade that is
sold separately from the holder in retail packages of 100.
The applicable subheading for the combination holder and blade
described as a box cutter as well as the replacement blade will be
8205.59.8000, Harmonized Tariff Schedule of the United States (HTS),
which provides for other edged hand tools of iron or steel as
suggested in your inquiry. The rate of duty will be 5.3 percent ad
valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport