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NY J85791




June 18, 2003

CLA-2-82:RR:NC:N1:113 J85791

CATEGORY: CLASSIFICATION

TARIFF NO.: 8214.90.9000

Ms. Cheryl Santos
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a coupon cutter from China.

Dear Ms. Santos:

In your letter dated June 11, 2003, you requested a ruling on tariff classification.

The sample you provided is CVS item 243882. This article is a coupon cutter, consisting of a plastic handle, a magnet and a small blade. The cutter can be used to cut coupons, gift-wrap and recipes. The flat, round magnet can be used to attach the cutter to a metal surface, such as a refrigerator.

The applicable subheading for this product will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery, other. The general rate of duty will be 1.4 cents each 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.).

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,

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