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NY 807541

April 1, 1995

CLA-2-39:S:N:N6:221 807541


TARIFF NO.: 3926.90.2500

Mr. Walter Fong
Fritz Companies, Inc.,
550-1 Eccles Avenue
So. San Francisco, CA 94128-0367

RE: The tariff classification of the "Gift Wrap Cutter" from China.

Dear Mr. Fong:

In your letter dated February 13, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling.

The Gift Wrap Cutter (Item # 323) is a plastic handle designed to hold a razor blade for cutting gift wrap paper. The cutter will be imported and sold without the razor blade. You suggest classification in subheading 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS). The cutter, however, is not limited to use in the household, and is not similar to the examples of household items listed in the Explanatory Notes.

As you requested, your sample is being returned.

The applicable subheading for the Gift Wrap Cutter will be 3926.90.2500, HTS, which provides for other articles of plastics, handles or knobs not elsewhere specified or included. The rate of duty will be 6.5 percent ad valorem.

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.


Jean F. Maguire
Area Director
New York Seaport

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