The tariff classification of embroidery scissors from China.

N049844 February 9, 2009 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8213.00.9000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of embroidery scissors from China. Dear Ms. Ramsey: In your letter dated January 21, 2009, you requested a tariff classification ruling. You describe the submitted sample as embroidery scissors (SKU #66910). You state that it is valued over $1.75/dozen. The sample has a stainless steel blade with a handle made of zinc alloy that is plated with imitation gold. In addition to embroidery, the scissors can be used for needlepoint, cross-stitch and quilting. The applicable subheading for the embroidery scissors (SKU #66910) will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 3¢ each + 3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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