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NY L86993




September 7, 2005

CLA-2-82:RR:NC:N1:118 L86993

CATEGORY: CLASSIFICATION

TARIFF NO.: 8214.90.9000

Dr. Peter Williams
PDTT Techni Tab, Inc.
P.O. Box 1197
Newburyport, MA 01950

RE: The tariff classification of a pill splitter from Canada.

Dear Dr. Williams:

In your letter, dated August 10, 2005, you requested a tariff classification ruling.

The pill splitter is comprised of 3 pieces of plastic: a cylindrical plastic top (incorporating a metal blade), a cylindrical plastic base, and a plastic tablet support. The plastic base has an upper surface and the tablet support snaps onto this upper surface. The tablet support holds the pill in proper cutting position. When the cylindrical top (housing the blade) is depressed, the pill is split.

The plastic components will be made in Canada from imported plastic material. The razor blade will be made in Canada or India. All components will be joined in Canada.

The applicable subheading for the pill splitter will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: other: other (including parts). The general rate of duty will be 1.4¢ each, plus 3.2% ad valorem.

In your correspondence you have also inquired as to the applicability of the North American Free Trade Agreement (NAFTA) to this product. Your inquiry does not provide enough information for us to give a NAFTA ruling involving the foreign razor blade. Your request for a NAFTA ruling should provide the transaction value (TV) of the good and each individual component, adjusted to an FOB basis.

Customs requirements regarding importation may be acquired from our website at www.cbp.gov. Click on “publications” and then cursor down to “U.S. Import Requirements” and “Importing into the United States.”

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR).

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,

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