The tariff classification of can openers from Mexico

NY 869911 January 10, 1992 CLA-2-82:S:N:N1:113 869911 CATEGORY: Classification TARIFF NO.: 8210.00.0000; 8205.51.3060 Mr. John Paul Vyborny Collectron of America 3000 Mariposa Road Nogales, AZ 85621 RE: The tariff classification of can openers from Mexico Dear Mr. Vyborny: In your letter of no date, received in this office on December 16, 1991, on behalf of Ekco, Group, Inc., you requested a tariff classification ruling. The merchandise consists of can openers and piercers. The can openers are Stock numbers 08762, 08800, 08840, 08850, 08852, 08853 and 08810. Each of these is of the common type which has a handle to revolve the can through the cutting edge. The applicable subheading for the can openers will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand operated mechanical appliances, weighing 10 kilograms or less, used in the preparation, conditioning or serving of food or drink. The duty rate will be 5.3% ad valorem. Articles classifiable under subheading 8210.00.0000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The can piercer Stock number 08540 is made of stainless steel. It has a triangular piercing head on one end and a bottle opener on the other. The applicable subheading for the can piercer will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for household tools, of iron or steel, other. The duty rate will be 5.3% ad valorem. Articles classifiable under subheading 8205.51.3060, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a classification ruling on the other can piercers. Your request for a classification ruling should include the material of which they are composed. 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