CLA-2-82:S:N:N3:115 881076

Mr. Richard L. Jones
John S. James Co.
P.O. Box 1017
Charleston, SC 29402-1017

RE: The tariff classification of the Screwpull Lever Model and Foil Cutters from France.

Dear Mr. Jones:

In your letter dated December 4, 1992, you requested a tariff classification ruling, on behalf of your client, Le Creuset Of America, Yemassee, SC. The subject items are the Screwpull Lever Model and Foilcutter. Its three components are packaged together and are described as follows:

1) Screwpull Lever Model - which is a heavy duty corkscrew made of steel and plastic handles. It is used to uncork a wine bottle. The teflon screw makes removing the cork a snap.

2) Screwpull Foil Cutter - which is made of steel and plastic. It is designed to remove foil from the wine bottle prior to removing the cork.

3) Screwpull Lever Model Replacement Screw - which is a made of steel. The applicable subheading for all three items described above will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for other handtools not elsewhere specified or included; base metal parts thereof... of iron or steel: other. The duty rate will be 5.3% 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