CLA-2-82:OT:RR:NC:N1:118
RE: The tariff classification of staplers from China and Taiwan. Correction to Ruling Number N278981.
Ms. Denise Young-Sang
Office Depot, Inc.
6600 North Military Trail
Mail Code: C408F
Boca Raton, FL 33496
Dear Ms. Young-Sang:
This replaces Ruling Number N278981, dated September 30, 2016, which contained a clerical error. One of the duty rates provided was incorrect. A complete corrected ruling follows.
In your letter dated July 29, 2016, you requested a tariff classification ruling. The samples you have submitted are being returned as requested.
Your request involves three types of staplers that will be imported packaged for retail sale. Item #1567 is described as a hand-held stapler that measures approximately 5 ¼” in length (front to back), by 2 ¾” in height (top to base) and 1 ¼” in width. It is constructed of a plastic body and interior metal working parts. The staple is designed with a base for use on a desktop or table. It can also be positioned vertically, in a stand-up style, to save space when not in use. The base of the stapler also incorporates a storage compartment with extra staples. Additionally, a small metal protuberance extending from the base can be used as a staple remover. Item #648-309 is described as a mini hand-held stapler. It measures approximately 2 ¼” in length, by 1 ¼” in height and 7/8” in width. It is constructed of plastic with metal working parts. The stapler has a base for placement when not in use, however, it is primarily designed to operate in the unaided hand. The packaging includes 1000 staples. Item #196-156 is an electrically operated stapler. It measures approximately 5” in length, by 3” in height and 2” in width. Power is provided by an included AC adaptor or 4 AA batteries (not included).
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.
All three items consist of at least two different articles that are, prima facie, classifiable in different subheadings. They consist of articles put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the items in question are within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. The factor or factors which determine essential character varies with the goods under consideration. Explanatory Note Rule 3(b) (VIII) lists factors such as the nature of the material or component, their bulk, quantity, weight or value and the role of a constituent material in relation to the use of the good. In this case, we find that the staplers impart the essential character of each item number.
The applicable subheading for item #648-309, will be 8205.59.5560, (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: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.
The applicable subheading for item #1567 and item #196-156 will be 8472.90.9080, HTSUS, which provides for other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines): other: other: 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 https://hts.usitc.gov/current.
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, National Import Specialist Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division