CLA-2-82:S:N:N3:115 889795
Mr. E. Maylor
Lep Profit International, Inc.
310 McClellan Hwy.
East Boston, MA 02128
RE: The tariff classification of a scraper cutter from the United
Kingdom.
Dear Mr. Maylor:
In your letter dated August 24, 1993, you requested a tariff
classification ruling, on behalf of your client, Scratch Art
Company Inc., Avon, MA.
The subject item is called a scraper cutter which is a small
steel tip and used with the aid of a plastic handle. It actually
is used to "scratch" a costed paper. This results in a picture or
lettering, etc.
The classification of merchandise under the HTS is governed
by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states
in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes...". This Rule applies to your product.
The applicable subheading for the scraper cutter will be
8205.59.5560, Harmonized Tariff Schedule of the United States
(HTS), which provides for other handtools not elsewhere specified
or included; base metal parts thereof... of iron or steel: other.
The duty rate will be 5.3% ad valorem.
Consideration was given to classifying this product under
subheadings 9608.91.0000 and 8205.59.8000, HTS, as you have
suggested. However, as this item is not a pen nib or point and is
made of steel, 8205.59.5560, HTS, is more appropriate.
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