CLA-2-84:S:N:N1:110 886592

Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road - Dept.52-2A
Ada, Michigan 49355

RE: The tariff classification of a pencil sharpener from China.

Dear Mr. Coe:

In your letter dated May 20, 1993, you requested a tariff classification ruling. The merchandise under consideration involves a model number F-2928 pencil sharpener. This pencil sharpener is battery powered, and has a base for fixing or placing it on a table or desk.

The applicable subheading for the F-2928 pencil sharpener will be will be 8472.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines such as pencil sharpeners. The rate of duty will be 5.3 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