The tariff classification of paper cutter and craft mat set from Mexico

NY G84183 November 30, 2000 CLA-2-82:RR:NC:N1:113 G84183 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Ms. Suzanne Lorbiecki Fiskars, Inc. 7811 W. Stewart Avenue P.O. Box 8027 Wausau, WI 54402 RE: The tariff classification of paper cutter and craft mat set from Mexico Dear Ms. Lorbiecki: In your letter dated November 3, 2000, you requested a tariff classification ruling. The sample you provided is the Fiskars Oval Cutter and Craft Mat Set, Item 93867097. The set contains two pieces: a plastic paper cutter with a metal blade, and a plastic mat. The mat is printed with a measuring grid and acts to protect the work surface. The cutter can cut through as many as three sheets of paper at a time. A sliding arm on the cutter adjusts the size of the oval. The user places the paper on the mat, and the cutter on the paper. By rotating the handle of the cutter and applying pressure, the user can produce a perfect oval. The applicable subheading for the cutter and mat set will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery, other, other. The general rate of duty will be 1.4 cents each [piece] plus 3.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division