CLA-2-82:S:N:N3:115 881419
Ms. Pamela Hynes
J.D.C. International Inc.
945 N. Edgewood Avenue, Suite G
Wood Dale, Illinois 60191
RE: The tariff classification of a letter opener and two handles
for letter openers from India.
Dear Ms. Hynes:
In your letter dated December 16, 1992, you requested a
tariff classification ruling, on behalf of your client, Desk Pro,
Chicago, Illinois.
The subject items are described as follows:
1) Letter opener - made of brass and attached to a wood
handle 2) Two handles - made of wood and to be
attached to a letter opener
The applicable subheading for the letter opener will be
8205.59.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other handtools and parts thereof: other:
of copper. The duty rate will be 3.7% ad valorem.
The applicable subheading for the two wood handles for letter
openers will be 4417.00.8010, Harmonized Tariff Schedule of the
United States (HTS), which provides for other tool handles of wood.
The duty rate will be 8% ad valorem.
Articles classifiable under subheadings 8205.59.6000 and
4417.00.8010, HTS, which are products of India, are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all
applicable regulations.
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