The tariff classification of a hand magnifier and a letterknife from the United Kingdom.

NY 857056 October 18, 1990 CLA-2-90:S:N:N1:114 857056 CATEGORY: Classification TARIFF NO.: 9013.80.2000; 8214.10.0000 Ms. Liz Tompkins John A. Steer Co. 900 Calcon Hook Road Sharon Hill, Pennsylvania 19079 RE: The tariff classification of a hand magnifier and a letter knife from the United Kingdom. Dear Ms. Tompkins: In your letter dated October 4, 1990, you requested a tariff classification ruling. The items for which you request classifications are a hand magnifier (Item #8322) and a letter knife (Item #8317). The hand magnifier has a gold trim with embossed leather. The letter knife also has a gold trim with embossed leather. The applicable subheading for the hand magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other devices, appliances and instruments: hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the letter knife will be 8214.10.0000, HTS, which provides for paper knives, letter openers .... and blades and other parts thereof. The rate of duty will be 0.4 cents each plus 6.1 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. Sincerely, Jean F. Maguire Area Director New York Seaport