The tariff classification of a cutting accessory from China.

NY I86506 October 4, 2002 CLA-2-73:RR:NC:N1:113 I86506 CATEGORY: Classification TARIFF NO.: 7326.90.8586 Mr. Mark F. Weisbrod The Better Mousetrap People (B.C.) Ltd. Suite 210 11 Water Street Vancouver, BC, Canada V68 1A7 RE: The tariff classification of a cutting accessory from China. Dear Mr. Weisbrod: In your letter dated September 9, 2002, you requested a ruling on tariff classification. The merchandise is the “Magic Cutter” scrapbooking accessory. The product consists of three disks of differing sizes that can accommodate commonly available cutting blades. It is intended to be used for cutting around photographs within photo albums or for cutting matting. The Magic Cutter includes no blade or cutting device. The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division