CLA-2-85:S:N:N1:113 844340

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a cordless can opener from Hong Kong.

Dear Mr. O'Neill:

In your letter dated August 2, 1989, on behalf of Rival Manufacturing Company of Kansas City, MO., you requested a tariff classification ruling. The subject merchandise is a cordless hand held can opener (Model 79) that is powered by four size "AA" Alkaline -type batteries. Batteries are not included with the can opener.

The applicable subheading for the cordless can opener will be 8509.80.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for can openers with a self contained electric motor. The rate of duty will be 4.2 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