CLA-2-90:S:N:N1:114 857056
Ms. Liz Tompkins
John A. Steer Co.
900 Calcon Hook Road
Sharon Hill, Pennsylvania 19079
RE: The tariff classification of a hand magnifier and a letter
knife from the United Kingdom.
Dear Ms. Tompkins:
In your letter dated October 4, 1990, you requested a tariff
classification ruling.
The items for which you request classifications are a hand
magnifier (Item #8322) and a letter knife (Item #8317). The hand
magnifier has a gold trim with embossed leather. The letter
knife also has a gold trim with embossed leather.
The applicable subheading for the hand magnifier will be
9013.80.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other devices, appliances and
instruments: hand magnifiers, magnifying glasses, loupes, thread
counters and similar apparatus. The rate of duty will be 6.6
percent ad valorem.
The applicable subheading for the letter knife will be
8214.10.0000, HTS, which provides for paper knives, letter
openers .... and blades and other parts thereof. The rate of
duty will be 0.4 cents each plus 6.1 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