CLA-2-82:RR:NC:N1:113 K83260

Mr. Zakir Ally
CGROUP US, Inc.
12 West 57th. Street, 5th. Floor
New York, NY 10019

RE: The tariff classification of a razor from Taiwan

Dear Mr. Ally:

In your letter dated February 13, 2004, you requested a tariff classification ruling.

The sample you submitted is a standard, hand-held razor (item number UNI1004-518). It is made of base metal and has a replaceable double-edged razor blade inside. The applicable subheading for the razor will be 8212.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for razors and razor blades, and base metal parts thereof, razors. The rate of duty will be free.

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

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division