CLA-2-82:OT:RR:NC:1:118
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a bottle opener from China.
Dear Ms. Tsiavos:
In your letter dated March 8, 2010, you requested a tariff classification ruling.
The submitted sample, item number 94022, is described as a Skull Bottle Opener. The handle of this bottle opener is in the shape of a three dimensional skull and is said to made of polyresin plastic. The opener portion of the tool is made of stainless steel.
The applicable subheading for the Skull Bottle Opener, item number 94022, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division