I82203 I8 Ruling Active

The tariff classification of a paper shredder from China.

Issued June 4, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8586

Headings: 7326

Product description

” The article is a manually operated paper shredder housed in a plastic crocodile. The shredding blades are of steel. It is a fully functioning paper shredder, although limited to two pages at a time. The item is used while resting on a waste paper basket. The box indicates that it should not be used by small children, as it is not a toy.

CBP rationale

The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY I82203 June 4, 2002 CLA-2-82:RR:NC:N1:113 I82203 CATEGORY: Classification TARIFF NO.: 7326.90.8586 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a paper shredder from China. Dear Ms. Aldinger: In your letter dated May 1, 2002, you requested a ruling on tariff classification. The sample you provided is item #928547, the “Crocodile Paper Shredder --- Manual Crank.” The article is a manually operated paper shredder housed in a plastic crocodile. The shredding blades are of steel. It is a fully functioning paper shredder, although limited to two pages at a time. The item is used while resting on a waste paper basket. The box indicates that it should not be used by small children, as it is not a toy. The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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