The tariff classification of Rotary Cutters assembled in Mexico.

NY I84751 August 6, 2002 CLA-2-82:RR:NC:N1:118 I84751 CATEGORY: Classification TARIFF NO.: 8205.51.7500 Ms. Jennifer R. Lam Compliance Supervisor Fiskars Consumer Products, Inc. 305 84th Avenue South P.O. Box 8027 Wausau, WI 54401 RE: The tariff classification of Rotary Cutters assembled in Mexico. Dear Ms. Lam: In your letter dated July 24, 2002, you requested a ruling on tariff classification. You have described your product as a rotary cutter. It is a cutting hand tool with a circular steel blade and plastic molded handle with guard. It is used for crafting, quilting and paper cutting projects. Your sample will be returned to you as you have requested. The applicable subheading for this product will be 8205.51.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: other. The general rate of duty will be 3.7% 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division