CLA-2-84:OT:RR:NC:1:120
The Millwork Trading Co., Ltd.
1359 Broadway
22nd Floor
New York, NY 10018
RE: The tariff classification of a tape dispenser set from China
Dear Mr. Whitley:
In your letter dated November 27, 2007 you requested a tariff classification ruling. The sample you submitted will be returned to you as requested.
The imported item is a Dispenser and Tape set used to seal cartons or boxes closed. The set consists of a dispenser, roll of adhesive packing tape, retractable measuring tape, box cutter and black permanent marker. The hand-operated portable tape dispenser is made of a metal and polypropylene frame, rollers, cutting blade and a handle. It has a plastic plate that enables it to be rested, while in use, on the bales, cases or other packages to be strapped. The dispenser is designed to encase a retractable measuring tape, and is packaged with a box cutter and black permanent marker which can be stored in a compartment at the base of the tape dispenser’s handle. Without the attached 2 inch wide packing tape, the dispenser measures 11 inches high by 6 inches wide.
The tape dispenser is packaged and put up for retail sale with packing tape, measuring tape, box cutter and permanent marker to perform a packaging function. The essential character of the set is the tape dispenser.
The applicable subheading for the tape dispenser set will be 8422.30.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Machinery for filling, closing, sealing or labeling boxes, bags or similar containers…Other.” The 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