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NY D84820

November 24, 1998

CLA-2-90:RR:NC:MM:114 D84820


TARIFF NO.: 9013.80.9000

Mr. Stewart D. Ripp
1867 NW 97 Avenue, STE104
Miami, Florida 33172

RE: The tariff classification of a laser pointer/pocket knife from Taiwan

Dear Mr. Ripp:

In your letter dated November 12, 1998, on behalf of Vector Products, Inc., you requested a tariff classification ruling.

The submitted sample is a laser pointer/pocket knife combination in a molded plastic housing. The item measures approximately 3/4 inch in height, 2 1/4 inches in length and 1/2 inch in width. The plastic housing has an on-off button for the laser pointer. The laser pointer runs on batteries and emits a bright beam of red light. The laser beam is clear, even in bright daylight or on lighted screens.

The submitted item features a fold out knife, fold out screw driver/bottle opener and fold out scissors that fit into the knife holder. A key chain is attached to the knife holder. The knife, screw driver/bottle opener, scissors and key chain are made of stainless steel.

Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The laser pointer/pocket knife is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the laser pointer/pocket knife will be classified according to General Rule of Interpretation 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". Applying GRI 3(c), the merchandise is classifiable under heading 9013 since it occurs last in numerical order of the two competing headings.

The applicable subheading for the laser pointer/pocket knife will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical devices, appliances and instruments; other. The rate of duty will be 5.4 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 Barbara Kiefer at 212-466-5685.


Robert B. Swierupski

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