CLA-2-82:S:N:N3:119 883743

Mr. Edward J. Feder
A. Burghart Shipping Co., Inc.
Hemisphere Center
Newark, NJ 07114

RE: The tariff classification of a Swivel Peeler from China

Dear Mr. Feder:

In your letter dated March 9, 1993, you requested a tariff classification ruling on behalf of Acme Metal Goods Mfg. Co., Newark, NJ. The article to be imported is a swivel vegetable peeler 6 inches in overall length with a plastic handle. The blade section is 2 1/2 inches long and has a center longitudinal slit with double cutting edges.

The applicable subheading for the Swivel Peeler will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery... other. The rate of duty will be 2 cents each plus 4.6 percent.

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