The tariff classification of pencil sharpeners from China

NY C83367 January 7, 1998 CLA-2-84:RR:NC:1:110 C83367 CATEGORY: Classification TARIFF NO.: 8472.90.4000; 8214.100000 Ms. Rosy Curbelo Almacenes Pitusa, Inc. Call Box 839 Hato Rey Station San Juan, P.R. 00919-0839 RE: The tariff classification of pencil sharpeners from China Dear Ms. Curbelo: In your letter dated December 23, 1997, you requested a tariff classification ruling. The merchandise under consideration involves three different models of pencil sharpeners, some being non-mechanical, and the others mechanical and/or battery operated. Model # H-68-T-0129, consists of four small plastic pencil sharpeners that are approximately 1 1/2 inches in length and are mounted on a blister card. The assorted sharpeners are in a heart shape, cylinder, round and juke box configuration, and all four are considered to be hand-held non-mechanical pencil sharpeners. Model # H-68-T-2896 is a plastic battery operated pencil sharpener that uses 4 x "AA" size batteries, is approximately 3 inches in height, and 4 inches in length, and incorporates a base for placing it on a desk. It is a mechanical pencil sharpener, and meets the definition of an "office machine", as per the Explanatory Notes to the HTS in heading 8472. Model # H-68-T-0134 is a plastic mini desktop pencil sharpener that incorporates a rotary handle and four suction cups. It is approximately 2 1/2 inches in length, and marketed blister packed on a card. The sharpener when normally used, is mounted to a desk with the suction cups, and thus has a base for placing it on a table or desk. The use of the rotary handle to perform the sharpening of the pencils, makes this a mechanical pencil sharpener. The applicable subheading for the battery operated model (H-68-T-2896), and the mini desk-top model (H-68-T-0134) will be 8472.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines; pencil sharpeners. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the 4 assorted pencil sharpener set, model H-68-T-0129, will be 8214.100000, 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 0.3 cents each, plus 4.6 percent ad valorem. 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 Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division