CLA-2-39:S:N:N3G:221 865780

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 or school supplies. The rate of duty will be 5.3 percent ad valorem.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport