CLA-2-82:S:N:N3:119 883746

Mr. Edward Feder
A. Burghart Shipping Co., Inc.
Hemisphere Center
Newark, NJ 07114

RE: The tariff classification of a Hippo Peeler from Hong Kong

Dear Mr. Feder:

In your letter dated March 9, 1993, you requested a tariff classification ruling on behalf of Acme Metal Goods Mfg. Co., Newark, NJ. The sample you furnished is a vegetable peeler in the general shape of a hippopotamus with a stainless steel swivel blade anchored in its wide open jaws. The blade has a wide center slit with a single cutting edge. Except for the blade, the article is made entirely of plastic.

The applicable subheading for the Hippo Peeler will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery... other. The rate of duty will be 2 cents each plus 4.6 percent.

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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport