CLA-2 CO:R:C:M 953482 MMC
Ms Pamela Hynes, Vice President
J.D.C. International Inc.
P.O. Box 66050
Chicago, Illinois 60666
RE: Reconsideration of NY 881419; letter openers; 8205.59.60
Dear Ms. Hynes:
This is in reference to a ruling issued to you on January
14, 1993 (NY 881419), by the Area Director, New York Seaport, in
response to your letter of December 16, 1992, on behalf of Desk
Pro. In NY 881419, you were advised of the classification of
certain letter openers and handles for letter openers under the
Harmonized Tariff Schedule of the United States (HTSUS). We are
now reconsidering the classification of the letter openers. A
sample of the letter opener and handles were forwarded to us from
the Area Director.
FACTS:
The articles under reconsideration are letter openers
consisting of a brass blade attached to a wooden handle. They
are imported from India.
ISSUE:
What is the proper classification of letter openers?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
In NY 881419, the subject letter openers were held to be
classifiable under subheading 8205.59.60, HTSUS, which provides
for other handtools, and parts thereof: [o]ther: [o]f copper.
Subheading 8214.10.00, HTSUS, provides for letter openers by
name and therefore the subject letter openers are not
classifiable under subheading 8205.59.60, HTSUS. Specifically,
the letter openers are classifiable under subheading 8214.10.00,
HTSUS, which provides for [p]aper knives, letter openers, erasing
knives, pencil sharpeners (nonmechanical) and blades and other
parts thereof. The column one rate of duty for these articles is
$0.4 each + 6.1 % ad valorem.
Accordingly, it is necessary to modify the portion of NY
881419 that concerned the classification of the letter openers
pursuant to section 177.9 (d) of the Customs Regulations [19 CFR
177.9 (d)].
HOLDING:
The letter openers are classifiable under subheading
8214.10.00, HTSUS, which provides for [o]ther 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: [p]aper knives, letter openers, erasing knives, pencil
sharpeners, (nonmechanical) and blades and other parts thereof,
with a column one duty rate of $0.4 each + 6.1% ad valorem.
Articles classifiable under subheading 8214.10.00, HTSUS,
which are products of India, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with Customs regulations sections 10.171-10.180. [19 CFR 10.171-
180].
EFFECT ON OTHER RULINGS:
Pursuant to section 177.9(d) Customs Regulations [19 CFR
177.9 (d)], NY 881419, is modified in part. For the purposes of
future transactions involving merchandise of this type, NY 881419
will not be valid precedent. However, in NY 881419, the wooden
handles for letter openers were properly classified, and this
portion of the ruling remains in effect.
Sincerely,
John Durant, Director