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The tariff classification of a sharpener and eraser set from China.
Issued April 10, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G89727 (April 10, 2001)
Tariff classification
HTS codes: 8214.10.0000, 3926.10.0000
Product description
The set contains two non-mechanical pencil sharpeners, three rectangular erasers and four pencil top erasers. The erases are said to be made of 90% PVC and 10% rubber.
CBP rationale
The applicable subheading for the erasers will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The applicable subheading for sharpeners will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof.
Full text
NY G89727 April 10, 2001 CLA-2-39:RR:NC:N1:113 G89727 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 8214.10.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a sharpener and eraser set from China. Dear Ms. Aldinger: In your letter dated March 26, 2001, you requested a ruling on tariff classification. The sample you provided is item #996976, the Back to School Sharpener and Eraser Set. The set contains two non-mechanical pencil sharpeners, three rectangular erasers and four pencil top erasers. The erases are said to be made of 90% PVC and 10% rubber. The applicable subheading for the erasers will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for sharpeners will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The general rate of duty will be 0.3 cents each plus 4.2 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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