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NY I87124

October 10, 2002

CLA-2-82:RR:NC:1:118 I87124


TARIFF NO.: 8205.51.7500

Ms. Gail Hagans
D.L. Bynum & Company Inc.
510 Plaza Drive, Suite 1890
Atlanta, Georgia 30349

RE: The tariff classification of rolling scissors from China.

Dear Ms. Hagans:

In your letter dated September 27, 2002, on behalf of your client IBS, LLC, located in Fayetteville, GA, you requested a tariff classification ruling.

You have described your sample as the Cutting Edge Rolling Scissors. The tool acts as a utility type knife. It is intended to work with gift-wrap, wallpaper, shelf paper, freezer paper, blue prints, vinyl, plastic film and many arts and crafts type functions. It has no pointed blades or sharp edges. It functions by rolling the cutting edge wheels along the cut line or pulling the material towards you, through the cutting edge. The tool is made predominately of plastic with a steel working edge.

The applicable subheading for the Cutting Edge Rolling Scissors will be 8205.51.7500, Harmonized Tariff Schedule of the United States (HTS), 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: other. The rate of duty will be 3.7% ad valorem.

Consideration was given to classifying your product in subheading 8203.30.0000, HTS, as you have suggested. However, that classification was deemed inappropriate as that subheading is for metal cutting shears and similar tools, including tinmen’s snips, and other sheet metal or wire cutting shears. Your product is of a different kind.

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.


Robert B. Swierupski

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