CLA-2-84:RR:NC:1:104 K87599
Mr. Joseph Veiga
Schenker Incorporated
7200 Alum Creek Drive, Suite B
Columbus, OH 43217
RE: The tariff classification of hand-held office tools from China
Dear Mr. Veiga:
In your letter dated June 29, 2004 on behalf of Innodesk, Inc. you requested a tariff classification ruling.
You submitted samples of five hand-held office tools. All the tools contain self-contained motors. Each tool is in a retail "clamshell" package. They are packaged in a manner that allows the consumer the opportunity of “testing” the tool before purchasing. A sticker bearing the words “Try Me” is affixed next to each tool’s “On” button. All tools are activated via this push button mechanism. The appropriate number of batteries required for this testing is included with each motorized tool. Each tool also features a hanging strap. Per your request, the samples will be returned to your office.
Item #1 - Tape Dispenser #55000
This hand-held device dispenses ¾” transparent tape with a push of a button. While resting the dispenser on the item being taped, the operator presses and holds the “On” button to tape. Two AA batteries are included for demonstrational “Try Me” purposes. One roll of adhesive transparent tape is also included.
Item #2 - Stapler #54000
This hand-held stapler has the capability of stapling up to 12 sheets of paper. The unit is designed with a base for desktop use. Four AA batteries are included for demonstrational “Try Me” purposes. A small box containing 1000 staples is also included.
Item #3 - Paper Shredder #51000
This tool shreds private documents such as bills and bank statements (approximately three layers thick). Paper automatically feeds itself through the shredder. Four AA batteries are included for demonstrational “Try Me” purposes.
Item #4 - Scissors #56000
The scissors cut various materials, e.g., paper, cardstock, construction paper, poster board, and light fabrics. Short blades are used for safety reasons. Two AA batteries are included for demonstrational “Try Me” purposes.
Item #5 - Letter Opener #52000
The letter opener has the capability of opening any size envelope. Operator presses and holds the “On” button. The edge of the envelope is inserted and guided into the top of the opener. The opener slices off a fraction of the envelope leaving a clean edge. Four AA batteries are included for demonstrational “Try Me” purposes.
In your letter, you suggest classifying the stapler, paper shredder, scissors and letter opener in heading 8472, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) provide a commentary on the scope of each heading of the HTS. While not legally binding, Customs believes the ENs should always be consulted (see T.D. 89-80). Noting EN 84.72, the term “office machines” is to be taken in a wide general sense to include all machines used in offices, shops, factories, workshops, etc., for doing “office work” (i.e. work concerning the writing, recording, sorting, etc.). EN 84.72 further states that office machines are classified here only if they have a base for fixing or for placing on a table, desk, etc. (Emphasis added) Examination of the samples show that only the stapler clearly satisfies the EN’s. It has a base for placing on a desk. The paper shredder, scissors and letter opener do not have bases. They are held in the hand during operation. Thus, these items do not satisfy the guidelines of the ENs to heading 8472, HTS.
You also suggest classifying the tape dispenser in subheading 8467.29.0090, HTS, which provides for tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: other…other. The tape dispenser is also described in heading 8422, HTS, which provides for, among other things, machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers. Note 2 to Chapter 84 states that, subject to the operation of note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.
Accordingly, following note 2 to Chapter 84, the applicable subheading for the tape dispenser #55000 will be 8422.30.9190, HTS, which provides for machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: other. The rate of duty will be free.
The applicable subheading for the stapler #54000 will be 8472.90.9080, HTS, which provides for other office machines…other: other: other. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the paper shredder #51000 and the letter opener #52000 will be 8441.10.0000, HTS, which provides for other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds: cutting machines. The rate of duty will be free.
The applicable subheading for the scissors #56000 will be 8467.29.0085, HTS, which provides for tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: other…electric scissors. The rate of duty will be free.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division