The tariff classification of a Gift Wrap Cutter/Shredder fromChina and/or Taiwan

NY 810731 June 05, 1995 CLA-2-82:S:N:N3:119 810731 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Mr. David A. Eisen Siegel, Mandell & Davidson, P. C. 1515 Broadway, 43rd Floor New York, New York 10036-8901 RE: The tariff classification of a Gift Wrap Cutter/Shredder from China and/or Taiwan Dear Mr. Eisen: In your letter dated May 23, 1995, you requested a tariff classification ruling on behalf of your client, Avon Products, Inc., New York, New York. The item for which you request a classification is a Gift Wrap Cutter/Shredder - PP 130142. The submitted sample, measuring approximately three inches in length, is a gift wrap ribbon cutter and "shredder." The two-piece article is designed to resemble a snow-covered cottage constructed of a plastic body, incorporating a metal cutting surface and "shredding" pins. The upper plastic portion of the article incorporates a row of 18 pins. A cutting blade is positioned in the lower right-hand section of the lower plastic housing. Cutting is accomplished by placing the ribbon across the blade; shredding is accomplished by pulling the ribbon through the row of pins. As per your request, the sample is being returned to you. We consider this Gift Wrap Cutter/Shredder to be a composite item which does not have an essential character. Therefore, based on Rule 3(c) of the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States (HTS), this item will be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this item, the heading for other articles of cutlery occurs last. The applicable subheading for the Gift Wrap Cutter/Shredder will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery. The rate of duty will be 1.9 cents each plus 4.3 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