CLA-2 CO:R:C:F 951060 ALS
Mr. Vincent A. Sommella
Capital Customs Brokers, Inc.
P. O. Box 30942
J.F.K. Airport Station
Jamaica, NY 11430
RE: Plastic Letter Opener with Metal Cutting Blade
Dear Mr. Sommella:
This is in reference to your letter of January 17, 1992,
requesting a binding ruling on a plastic letter opener. You
suggested that the article should be classified under subheading
3926.10.00, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for office or school supplies
of plastics.
FACTS:
The article under consideration is a flat piece of plastic
in the shape of an oval with its ends cut off. It is 2 3/4
inches wide at its maximum width and 1 3/4 inches wide at its
narrowest width. It is 3 inches in height and is 1/8 inch thick.
There is a slit at the bottom of the plastic piece. A metal
cutting blade is present in such slit. The blade fits into an
appendage to the plastic piece which runs parallel thereto. The
appendage, which is a part of the plastic piece at one end and is
open at the other end, has a point at the open end thereof. When
utilized the appendage fits under the flap of a sealed envelope
and guides the metal cutting blade through the envelope when the
user moves it in a motion parallel thereto, thus cutting the
envelope open. The article serves as a letter opener. There is
a flat magnet glued on the back of the plastic piece which
permits the article to be held on a metal surface. The article
will have a company name or a product name printed thereon and
will serve as an advertising promotional item.
- 2 -
ISSUE:
What is the classification of a plastic letter opener with a
metal cutting blade?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the heading and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
The article under consideration is designed for the purpose
of opening envelopes in a safe and efficient manner. It contains
a metal blade which is so situated that it cuts the flap of the
envelope in a safe manner and without endangering its user.
In considering the proper classification for this product we
noted that it is primarily composed of plastic and that it and
similar products may used in schools and offices. Classification
under subheading 3926.10.00, HTSUSA, as suggested by the inquirer
would, therefore, appear to be possible. We, however, noted that
subheading 8214.10.00, HTSUSA, specifically provides for letter
openers and that such term fully describes the primary, if not
sole, function of the subject article. We further noted that
Note 1 to Chapter 82, HTSUSA, specifies that this chapter covers
articles with a blade.
HOLDING:
The subject plastic letter opener with an integral metal
cutting blade is classifiable under subheading 8214.10.00,
HTSUSA, and is subject to a general rate of duty of .4 each plus
6.1 per cent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division