CLA-2-82:S:N:N3:119 885709

Ms. Anita Carter
Back Street Designs
P.O. Box 1213
Athens, Alabama 35611

RE: The tariff classification of scissors from Korea

Dear Ms. Carter :

In your letter dated May 3, 1993, you requested a tariff classification ruling.

The article to be imported is a pair of scissors made of plastic with notched metal cutting edges. They are 6 1/2 inches in overall length and have finger ring handles. They are valued at $0.95 each.

The applicable subheading for the scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors' shears and similar shears, and blades and other base metal parts thereof... valued over $1.75 per dozen... other. The rate of duty will be 10 cents each plus 10 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