The tariff classification of a Pencil Top Sharpener fromTaiwan, Hong Kong or China
Issued November 3, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8214.10.0000
Headings: 8214
Product description
It is of the hand-held, nonmechanical type with a single hole. The finished product will have decorative pictures on front and back and presumably will be held, when not in use, at the top of the pencil.
CBP rationale
The applicable subheading for the Pencil Top Sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof.
Full text
NY 803111 November 3, 1994 CLA-2-82:S:N:N3:119 803111 CATEGORY: Classification TARIFF NO.: 8214.10.0000 Ms. Agnes Olson Impact, Inc. 1515 N. Federal Highway - Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a Pencil Top Sharpener from Taiwan, Hong Kong or China Dear Ms. Olson: In your letter dated October 10, 1994 you requested a tariff classification ruling. The sample you submitted is a mock-up of a heart shaped pencil sharpener. It is of the hand-held, nonmechanical type with a single hole. The finished product will have decorative pictures on front and back and presumably will be held, when not in use, at the top of the pencil. The applicable subheading for the Pencil Top Sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.4 cent each plus 6.1 percent. 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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