The tariff classification of a pencil sharpener from China.

N252908 May 13, 2014 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8214.10.0000 Mr. Joey Lo Pamson Pacific Enterprises Corp., Ltd. 18F1 Chiap King Industrial Building 114 King Fuk Street Sanpokong, Kowloon Hong Kong SAR, Republic of China RE: The tariff classification of a pencil sharpener from China. Dear Mr. Lo: In your letter dated April 7, 2014, you requested a tariff classification ruling. The submitted sample, style number 61566, is described as a 2 in 1 Sharpener. This non-mechanical pencil sharpener is comprised of two steel blades and a polystyrene body. It has two different size holes for sharpening and the body is designed to collect the shavings after the pencil has been sharpened. The applicable subheading for style number 61566 will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each plus 4.2% 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 Anthony Grossi at anthony.e.grossi@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division