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The tariff classification of a Pencil Sharpener from Chinaand/or Hong Kong
Issued July 11, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 812233 (July 11, 1995)
Tariff classification
HTS codes: 8214.10.0000
Headings: 8214
Product description
It is rectangular, and measures approximately 1 inch by 3/4 inch. It is of plastic, with a metal cutting edge.
CBP rationale
The applicable subheading for the Pencil 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 812233 July 11, 1995 CLA-2-82:S:N:N3:119 812233 CATEGORY: Classification TARIFF NO.: 8214.10.0000 Ms. Wendy Pelletier, President Kid in a Box Box 1185, Station A Prince George, British Columbia Canada V2L 4V2 RE: The tariff classification of a Pencil Sharpener from China and/or Hong Kong Dear Ms. Pelletier: In your letter dated June 12, 1995, you requested a tariff classification ruling. The sample you submitted is a pencil sharpener of the hand-held, nonmechanical type, with a single hole. It is rectangular, and measures approximately 1 inch by 3/4 inch. It is of plastic, with a metal cutting edge. The applicable subheading for the Pencil 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 cents each plus 5.7 percent 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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