CLA-2-82:RR:NC:N1:113 G83507
Mr. James P. Sullivan
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109-2508
RE: The tariff classification of a paper trimmer from China
Dear Mr. Sullivan
In your letter dated October 17, 2000, on behalf of Hunt Corporation, you requested a tariff classification ruling.
The sample you submitted is the Personal Paper Trimmer (item number 26403). It is made primarily of lightweight plastic, rests upon a tabletop, and measures approximately 14 inches long by 3.5 inches wide. The trimmer operates manually by sliding a ΒΌ-inch metal blade across its length to cut up to three sheets of paper at a time. It also has a pull-out ruler for precise measurements.
The applicable subheading for the paper trimmer will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery, other, other. The rate of duty will be 1.4 cents each plus 3.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division