CLA-2-84:RR:NC:1:120
Mr. Carl A. Luther
Staples, The Office Superstore, LLC
500 Staples Drive, 5th Floor West
Framingham, MA 01702
RE: The tariff classification of a packing tape dispenser kit from China.
Dear Mr. Luther:
In your letter dated February 26, 2007 you requested a tariff classification ruling. The submitted sample will be returned to you as requested.
The merchandise under consideration is the Extra Wide Tape Dispenser Kit, SKU #394929, Item #30166. The tape dispenser is a hand-held device used to seal the flaps of a carton or box closed. At its widest points and without tape loaded onto its holder, the dispenser measures approximately 5.5 inches wide by 10 inches high by 3.5 inches deep. It can accommodate a roll of tape up to 3 inches in width. The dispenser is comprised of a plastic handle bolted to a metal body. The body incorporates a plastic holder onto which a roll of tape is loaded, as well as a dispensing mechanism that includes a plastic roller applicator, a finger-activated tape break, and a metal cutting blade. An attached plastic guard protects the blade and must be flipped up when the blade is in use. The dispenser and two rolls of packing tape are packaged together for retail sale in a shrink-wrapped cardboard container.
The dispenser and rolls of packing tape constitute a set in accordance with General Rule of Interpretation (GRI) 3(b). The tape dispenser provides the essential character for this set.
The applicable subheading for the Extra Wide Tape Dispenser Kit, SKU #394929, Item #30166, will be 8422.30.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “…Machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers…: Machinery for filling, closing, sealing, or labeling bottles, cans, boxes, bags or other containers…: Other: Other: Machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: Other.” The general rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Denise Faingar at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division