CLA-2-82:OT:RR:NC:N1:118
Mr. Darren Lenox
ACCO Brands
300 Tower Parkway
Lincolnshire, IL 60069-3640
RE: The tariff classification of staplers from China.
Dear Mr. Lenox:
In your letter dated May 23, 2008, you requested a tariff classification ruling on five different styles of staplers. The samples you submitted are being returned.
The three staplers you submitted are representative of the following styles:
Soft Grip Hand Stapler #S7009901 (black color)
Ready Grip Plus Stapler #S707914 and S7079195 (assorted colors and blue color)
Ready Grip Stapler #S7079190 and S7079191 (assorted colors and blue color)
The outer surface of each stapler is non-metallic and the stapling mechanism is made of steel. They use standard size staples. The staplers are designed to operate in the hand without support. The open ends of the staplers are flat, allowing them to be placed on any flat surface in a vertical/upright position when not in use. They do not have, and do not require, a base for operation.
The applicable subheading for the five styles of staplers will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.
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/.
Consideration was given to classifying the product within subheading 8472.90.9080, HTSUS, as you suggested. As you have stated, the explanatory notes (ENs) are not legally binding, however, they do provide guidance. The ENs state that office machines are only classified within heading 8472 “if they have a base for fixing or for placing on a table, desk, etc. The heading does not cover the hand tools, not having such a base, of Chapter 82.” The ENs also point out that heading 8472 excludes stapling pistols of heading 8205.
Heading 8472 falls within section XVI and section XVI, note 1(k) specifically excludes articles of Ch. 82. The section notes are legally binding.
The ENs of Chapter 82 state that “the Chapter covers tools which can be used independently in the hand.” It further clarifies items that belong within chapter 84 as items that “if by reason of their weight or size or the degree of force required for their use, they are fitted with base plates, stands, supporting frames, etc.”
The courts have defined a hand tool of chapter 82 as “any tool which is held and operated by the unaided hands.” When a stapler is designed without the base plate, it can only function when held and operated by the unaided hands and it is a hand tool of chapter 82. Accordingly, based upon Section XVI, note 1(k), the staplers within this ruling are excluded from classification within chapter 84.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division