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NY B80294

January 6, 1997

CLA-2-82:RR:NC:1:119 B80294


TARIFF NO.: 8214.90.9000

Ms. Judy Workentin
Jack R. Huls & Co.
P.O. Box 1599
Blaine, WA 98231

RE: The tariff classification of cigar cutters from Taiwan

Dear Ms. Workentin:

In your letter dated November 28, 1996 you requested a tariff classification ruling on behalf of Neat Things Importing Inc., Bellingham, WA.

The articles to be imported are cigar cutters both with and without key chain attached. Two samples have been submitted.

Both samples are cylindrical in shape and measure approximately 1 3/4 inches in length and 1/2 inch in diameter. They consist of two parts: a top part which has a circular cutting edge and a bottom part which serves as a sheath. One cigar cutter has a set of two holes drilled at the bottom through which is attached a key chain.

The cigar cutter with the key chain constitutes a set or composite article whose essential character is imparted by the cigar cutter. Therefore based on rule 3(b) of the General Rules of Interpretation, Harmonized Tariff Schedule of the United States, the complete article will be classified under the provision for the cigar cutter.

The applicable subheading for the cigar cutters with and without key chain attached will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery... other. The duty rate will be 1.6 cents each plus 3.8 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.

If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466- 5488.


Roger J. Silvestri

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