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The tariff classification of a pencil sharpener from China.
Issued May 27, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 886592 (May 27, 1993)
Tariff classification
HTS codes: 8472.90.4000
Headings: 8472
Product description
The tariff classification of a pencil sharpener from China.
CBP rationale
The applicable subheading for the F-2928 pencil sharpener will be will be 8472.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines such as pencil sharpeners.
Full text
NY 886592 May 27, 1993 CLA-2-84:S:N:N1:110 886592 CATEGORY: Classification TARIFF NO.: 8472.90.4000 Mr. Warren E. Coe Amway Corporation 7575 E. Fulton Road - Dept.52-2A Ada, Michigan 49355 RE: The tariff classification of a pencil sharpener from China. Dear Mr. Coe: In your letter dated May 20, 1993, you requested a tariff classification ruling. The merchandise under consideration involves a model number F-2928 pencil sharpener. This pencil sharpener is battery powered, and has a base for fixing or placing it on a table or desk. The applicable subheading for the F-2928 pencil sharpener will be will be 8472.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines such as pencil sharpeners. The rate of duty will be 5.3 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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