The tariff classification of tape dispensers and parts from Taiwan.
Issued September 1, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7326.90.9090, 3926.90.9590, 3926.10.0000
Product description
The subject items are described as follows: a) Tape dispenser, style #H82 - made of injection molded plastics and has a metal cutting edge. b) Label protection dispenser, style #LP404 - made primarily of steel. c) Label protection dispenser, style #LP406 - identical to style #LP404 except 2" wider. d) Replacement cutting blades, screws and springs - made of steel e) Replacement mandrils - made wholly of injection molded plastics.
CBP rationale
The applicable subheading for the tape dispenser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: office and school supplies. The applicable subheading for the label protection dispensers, the replacement cutting blades, the screws and the blades will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The applicable subheading for the replacement mandrils will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other.
Full text
NY 801359 September 1, 1994 CLA-2-39:S:N:N3:115 801359 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 3926.90.9590; 7326.90.9090 Mr. Kurt Hecht K.H. Industrial Sales Ltd. 5752 Fieldston Road P.O. Box 473 Riverdale, NY 10471 RE: The tariff classification of tape dispensers and parts from Taiwan. Dear Mr. Hecht: In your letter dated August 12, 1994, you requested a tariff classification ruling. The subject items are described as follows: a) Tape dispenser, style #H82 - made of injection molded plastics and has a metal cutting edge. b) Label protection dispenser, style #LP404 - made primarily of steel. c) Label protection dispenser, style #LP406 - identical to style #LP404 except 2" wider. d) Replacement cutting blades, screws and springs - made of steel e) Replacement mandrils - made wholly of injection molded plastics. The applicable subheading for the tape dispenser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: office and school supplies. The duty rate will be 5.3% ad valorem. The applicable subheading for the label protection dispensers, the replacement cutting blades, the screws and the blades will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem. The applicable subheading for the replacement mandrils will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other. The duty rate will be 5.3% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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