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NY E89357

December 9, 1999

CLA-2-82:RR:NC:1: 115 E89357


TARIFF NO.: 8211.93.0030

Mr. Jim Jackson
Unique Tools
7657 Winnetka Avenue Suite 317
Canoga Park, CA 91306

RE: The tariff classification of a PenTool from Taiwan.

Dear Mr. Jackson:

In your letter dated November 12,1999 you requested a tariff classification ruling.

The PenTool sample consists of a hole puncher, stainless steel file, short cutting blade, flat screwdriver, wire sleeve remover or small nail remover, ear pick, long cutting blade, tweezer, phillips screwdriver, stainless steel fork, saw and writing pen.

The essential character of the PenTool are the tools and classification will be based on the General Rules of Interpretation which read in part: 3© 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. For this sample all the tool implements were determined to have equal merit and the short and long cutting blade appear last in the tariff.

Please note the rate of duty will not change in 2000.

The applicable subheading for the PenTool will be 8211.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Knives having other than fixed blades..Pen knives, pocket knives and other knives which have folding blades. The rate of duty will be 3 cents each + 5.4% 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 Melvyn Birnbaum at 212-637-7017.


Robert B. Swierupski

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