CBP Ruling E87064 — The tariff classification of paper shredders from China

Tariff classification

Headings: 8472

Product description

The merchandise under consideration involves three models of paper shredders, one of which is imported with a plastic basket. All three of these models are designed for the home or office for shredding monthly bills, personal files, private letters, business documents, and financial statements. Model # W14G4763 is a desktop shredder that can operate as a desktop unit or can mount onto the side of a square or rectangular wastebasket. It shreds paper into unreadable ¼” strips, and has forward, reverse and auto/on settings. It can shred up to 3 folded sheets of paper in a single pass, has a throat width of 4.5”, and has a base for placing it on a table or desk. Model # W14G4762 is also a desktop shredder that can operate as a desktop unit, but is primarily used to fit over standard size wastebaskets with an adjustable arm bracket. It shreds paper into unreadable ¼” strips, and incorporates reverse, forward and on/auto settings. It can shred up to 5 sheets of paper in a single pass, has a throat width of approximately 9”, and has a base for placing it on a table or desk. Model # W14G4782 is a desktop shredder that is marketed and sold with a plastic wastebasket. The shredder is basically the same as model W14G4762, but is shipped, marketed and sold at retail with the plastic wastebasket. The basket is approximately 12.5’ in width, and 14” in heigth, and is constructed of plastic. Noting GRI-3 (b) to the HTS, this paper shredder and basket would meet the definition of a retail set. The essential character of this set is exemplified by the shredder. Noting the Explanatory Notes for 84.72, these shredders would meet the definition of an “office machine” since they are used in offices and the home for doing “office work” (i.e. work concerning the writing, recording, sorting, filing, etc., of correspondence, documents, forms, records, accounts, etc.). All three models also have a base for placing it either on a desk or over a basket.

CBP rationale

The applicable subheading for the three models of shredders will be 8472.90.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines.

Full text

NY E87064 September 20, 1999 CLA-2-84:RR:NC:1:110 E87064 CATEGORY: Classification TARIFF NO.: 8472.90.9550 Ms. Ginny Poyer Atico International USA, Inc. P.O.Box 14368 Ft. Lauderdale, FL, 33302 RE: The tariff classification of paper shredders from China Dear Ms. Poyer: In your letter dated August 26, 1999, you requested a tariff classification ruling. The merchandise under consideration involves three models of paper shredders, one of which is imported with a plastic basket. All three of these models are designed for the home or office for shredding monthly bills, personal files, private letters, business documents, and financial statements. Model # W14G4763 is a desktop shredder that can operate as a desktop unit or can mount onto the side of a square or rectangular wastebasket. It shreds paper into unreadable ¼” strips, and has forward, reverse and auto/on settings. It can shred up to 3 folded sheets of paper in a single pass, has a throat width of 4.5”, and has a base for placing it on a table or desk. Model # W14G4762 is also a desktop shredder that can operate as a desktop unit, but is primarily used to fit over standard size wastebaskets with an adjustable arm bracket. It shreds paper into unreadable ¼” strips, and incorporates reverse, forward and on/auto settings. It can shred up to 5 sheets of paper in a single pass, has a throat width of approximately 9”, and has a base for placing it on a table or desk. Model # W14G4782 is a desktop shredder that is marketed and sold with a plastic wastebasket. The shredder is basically the same as model W14G4762, but is shipped, marketed and sold at retail with the plastic wastebasket. The basket is approximately 12.5’ in width, and 14” in heigth, and is constructed of plastic. Noting GRI-3 (b) to the HTS, this paper shredder and basket would meet the definition of a retail set. The essential character of this set is exemplified by the shredder. Noting the Explanatory Notes for 84.72, these shredders would meet the definition of an “office machine” since they are used in offices and the home for doing “office work” (i.e. work concerning the writing, recording, sorting, filing, etc., of correspondence, documents, forms, records, accounts, etc.). All three models also have a base for placing it either on a desk or over a basket. The applicable subheading for the three models of shredders will be 8472.90.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The rate of duty will be 1.8 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 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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