Ms. Maureen Hannah
Atlantic Customs Brokers, Inc.
1975 Linden Boulevard
Elmont, NY 11003
RE: The tariff classification of plastic scissors from Taiwan.
Dear Ms. Hannah:
In your letter dated July 30, 1991, on behalf of Acme United
Corp., you requested a tariff classification ruling.
The scissors, including the cutting edges, are composed
entirely of plastics.
The applicable subheading for the plastic scissors will be
3926.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics...office or
school supplies. The rate of duty will be 5.3 percent ad
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport