CLA-2-82:S:N:N3:119 881515

Ms. Virginia Tankersley
508 B 7th St. SE
Cullman, AL 35055

RE: The tariff classification of embroidery scissors from Pakistan

Dear Ms. Tankersley:

In your letter dated December 16, 1992, you requested a tariff classification ruling.

The sample scissors you submitted are 4 3/4 inches in overall length and have very fine pointed cutting blades that measure approximately 1 1/4 inches. The cutting blades are kept open by a spring type handle formed by the extension of the handle part of the blades into two flexible leaves that are hooked together at the end. Based on the information you have furnished, the scissors are to be sold in fabric and craft shops and will be used as seam rippers and embroidery snips. The scissors are valued well over $1.75 per dozen.

The applicable subheading for the embroidery scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors... valued over $1.75 per dozen... other. The rate of duty will be 10 cents each plus 10 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.

The sample is being returned as you requested.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport