CLA-2-82:OT:RR:NC:1:118
Ms. Tonja Davenport
Dolgendcorp, Inc.
Import Department
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of a paper cutter from China.
Dear Ms. Davenport:
In your letter dated January 26, 2012, you requested a tariff classification ruling. The sample you have submitted is being returned as you requested.
The submitted sample, model number 14927 and SKU #3-452-1003, is described as a paper cutter. The item is constructed of a plastic handle and titanium bonded razor type blade. The user places the paper into a notch at the end of the handle. With one hand on the handle and the other holding the paper in place, the user then pushes the cutter forward and the blade trims and cuts the paper. The sample is blister packaged on cardboard that indicates it can be used for cutting gift wrap, documents, labels, coupons and other cutting needs around the office or home.
The applicable subheading for the paper cutter, model number 14927 and SKU #3-452-1003, will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: other: other (including parts). The rate of duty will be 1.4ยข each plus 3.2% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division