Reconsideration of NY 881419; letter openers; 8205.59.60

HQ 953482 June 23, 1993 CLA-2 CO:R:C:M 953482 MMC CATEGORY: Classification TARIFF NO.: 8214.10.00 Ms Pamela Hynes, Vice President J.D.C. International Inc. P.O. Box 66050 Chicago, Illinois 60666 RE: Reconsideration of NY 881419; letter openers; 8205.59.60 Dear Ms. Hynes: This is in reference to a ruling issued to you on January 14, 1993 (NY 881419), by the Area Director, New York Seaport, in response to your letter of December 16, 1992, on behalf of Desk Pro. In NY 881419, you were advised of the classification of certain letter openers and handles for letter openers under the Harmonized Tariff Schedule of the United States (HTSUS). We are now reconsidering the classification of the letter openers. A sample of the letter opener and handles were forwarded to us from the Area Director. FACTS: The articles under reconsideration are letter openers consisting of a brass blade attached to a wooden handle. They are imported from India. ISSUE: What is the proper classification of letter openers? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. In NY 881419, the subject letter openers were held to be classifiable under subheading 8205.59.60, HTSUS, which provides for other handtools, and parts thereof: [o]ther: [o]f copper. Subheading 8214.10.00, HTSUS, provides for letter openers by name and therefore the subject letter openers are not classifiable under subheading 8205.59.60, HTSUS. Specifically, the letter openers are classifiable under subheading 8214.10.00, HTSUS, which provides for [p]aper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The column one rate of duty for these articles is $0.4 each + 6.1 % ad valorem. Accordingly, it is necessary to modify the portion of NY 881419 that concerned the classification of the letter openers pursuant to section 177.9 (d) of the Customs Regulations [19 CFR 177.9 (d)]. HOLDING: The letter openers are classifiable under subheading 8214.10.00, HTSUS, which provides for [o]ther 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: [p]aper knives, letter openers, erasing knives, pencil sharpeners, (nonmechanical) and blades and other parts thereof, with a column one duty rate of $0.4 each + 6.1% ad valorem. Articles classifiable under subheading 8214.10.00, HTSUS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with Customs regulations sections 10.171-10.180. [19 CFR 10.171- 180]. EFFECT ON OTHER RULINGS: Pursuant to section 177.9(d) Customs Regulations [19 CFR 177.9 (d)], NY 881419, is modified in part. For the purposes of future transactions involving merchandise of this type, NY 881419 will not be valid precedent. However, in NY 881419, the wooden handles for letter openers were properly classified, and this portion of the ruling remains in effect. Sincerely, John Durant, Director