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NY N006905





February 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8214.10.0000

Ms. Janna Steidl
TSS/AMC
7000 Target Parkway
NCD-0456
Brooklyn Park, MN 55445

RE: The tariff classification of a letter opener from China.

Dear Ms. Steidl:

In your letter dated February 12, 2007, you requested a tariff classification ruling.

The item you describe is a letter opener made of solid brass. You state that the brass handle is covered in Swarovski crystal rhinestones.

The applicable subheading for the letter opener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each plus 4.2% 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,

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