The tariff classification of Multi Purpose Shears from Taiwan

NY 886243 June 13, 1993 CLA-2-82:S:N:N3:119 886243 CATEGORY: Classification TARIFF NO.: 8213.00.9000 Mr. Arthur Stein ETA Import & Export Ltd. 1 Cross Island Plaza - 3rd Floor Jamaica, NY 11422 RE: The tariff classification of Multi Purpose Shears from Taiwan Dear Mr. Stein: In your letter dated May 17, 1993, you requested a tariff classification ruling on behalf of E. Mishan & Sons, New York, NY. The multi purpose shears measure approximately 7 inches in overall length, have angled blades similar to bandage scissors and large plastic finger ring handles. These shears are sold to the general public for various household or trade uses such as cutting through metal, plastic, cardboard, etc. Although they are often used by "paramedics", it has been the position of the U.S. Customs Service that the principal use of these shears is nonmedical. See CSD 84-114 of July 17, 1984. The applicable subheading for the Multi Purpose Shears will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors' shears and similar shears... valued over $1.75 per dozen... other. The rate of duty will be 10 percent plus 10 cents each. 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. The sample is being returned as requested. Sincerely, Jean F. Maguire Area Director New York Seaport