CLA-2-82:S:N:N3:119 886243
Mr. Arthur Stein
ETA Import & Export Ltd.
1 Cross Island Plaza - 3rd Floor
Jamaica, NY 11422
RE: The tariff classification of Multi Purpose Shears from Taiwan
Dear Mr. Stein:
In your letter dated May 17, 1993, you requested a tariff
classification ruling on behalf of E. Mishan & Sons, New York, NY.
The multi purpose shears measure approximately 7 inches in
overall length, have angled blades similar to bandage scissors and
large plastic finger ring handles. These shears are sold to the
general public for various household or trade uses such as cutting
through metal, plastic, cardboard, etc. Although they are often
used by "paramedics", it has been the position of the U.S. Customs
Service that the principal use of these shears is nonmedical. See
CSD 84-114 of July 17, 1984.
The applicable subheading for the Multi Purpose Shears will
be 8213.00.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for scissors, tailors' shears and similar
shears... valued over $1.75 per dozen... other. The rate of duty
will be 10 percent plus 10 cents each.
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.
The sample is being returned as requested.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport