CLA-2-82:S:N:N3:119 812233
Ms. Wendy Pelletier, President
Kid in a Box
Box 1185, Station A
Prince George, British Columbia
Canada V2L 4V2
RE: The tariff classification of a Pencil Sharpener from China
and/or Hong Kong
Dear Ms. Pelletier:
In your letter dated June 12, 1995, you requested a tariff
classification ruling.
The sample you submitted is a pencil sharpener of the hand-held,
nonmechanical type, with a single hole. It is rectangular, and measures
approximately 1 inch by 3/4 inch. It is of plastic, with a metal cutting
edge.
The applicable subheading for the Pencil Sharpener will be 8214.10.0000,
Harmonized Tariff Schedule of the United States (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 0.4 cents each plus 5.7 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