CLA-2-84:RR:NC:1:110 R03394
Mr. Troy D. Crago
Atico International (USA), Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a pencil sharpener from China.
Dear Mr. Crago:
In your letter dated March 6, 2006 on behalf of your client Corporate Express you requested a tariff classification ruling.
The merchandise under consideration is the Corporate Express Pencil Sharpener, Item #W093SA00088. The pencil sharpener is constructed of metal, nickel plated with twin cutters, die-cast handle and base with four holes provided for mounting onto a tabletop or desk. This sharpener features an adjustable dial to accommodate the sharpening of 8 different pencil sizes. With the dial adjusted to the correct pencil size, a pencil is inserted into the opening making contact to the twin cutters. The handle is rotated clockwise, mechanically rotating the cutters around the pencil tip, thereby sharpening the pencil.
In your letter, your client suggests classification under heading 8214, Harmonized Tariff Schedule of the United States (HTSUS), for other articles of cutlery, in particular, subheading 8214.10.0000, HTSUS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. Pencil sharpeners of subheading 8214.10 are hand held and directed. Item #W093SA00088 is specifically provided for under heading 8472, HTSUS. As per Note 5 to Section XVI, the expression “machine” means any machine…or appliance cited in the heading of chapter 84 or 85. The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. 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., of correspondence…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. The Corporate Express Pencil Sharpener is a desktop machine that clearly satisfies the EN’s.
The applicable subheading for Pencil Sharpener #W093SA00088 will be 8472.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other office machines (for example…pencil-sharpening machines, perforating or stapling machines): Other: Pencil sharpeners.” The general rate of duty will be 2.6 percent 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/.
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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division