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NY K87420

July 13, 2004

CLA-2-82:RR:NC:N1:118 K87420


TARIFF NO.: 8205.51.3060; 3924.10.4000

Mr. Gordon C. Anderson
Atty in fact for Beau International
C.H. Robinson International
8967 Columbine Road, Suite 400
Eden Prairie, MN 55347-4194

RE: The tariff classification of 12 in 1 scissors and a vase shaped napkin ring from China.

Dear Mr. Anderson:

In your letter dated June 24, 2004, you requested a ruling on behalf of Beau International Inc., Inwood, NY, on tariff classification.

You have described the first item as a 12 in 1 scissors. The item is a detachable hand held multi-use tool with twelve functions. It is made of stainless steel and has plastic handles. The twelve functions are as follows:

Bottle Opener
Wire Stripper
Nut Cracker
Cap Turner
Flower Cutter (also for round, solid goods) Fish Scraper
Can Opener
Juice Can Puncher
Screw Driver (Lid Lifter)

The second item is described as a plastic napkin ring in the shape of a small vase with a hole in the center to hold the napkin. Both items will be returned to you as requested.

The applicable subheading for the 12 in 1 scissors will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included . . . other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts). The rate of duty will be 3.7% ad valorem.

The applicable subheading for the napkin ring will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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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