The tariff classification of an Electrical Pencil Sharpener from China

NY R03667 April 27, 2006 CLA-2-85:RR:NC:1:110 R03667 CATEGORY: Classification TARIFF NO.: 8472.90.4000 Mr. Troy D. Crago Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an Electrical Pencil Sharpener from China Dear Mr. Crago: In your letter dated April 5, 2006, on behalf of your client Corporate Express you requested a tariff classification ruling. The merchandise under consideration is an electrical pencil sharpener (Item #WO93SA00421). Based upon the descriptive literature that was submitted to this office, the pencil sharpener measures approximately 6” long by 31/2” wide and is 4” high. This pencil sharpener features an automatic safety shut-off when the pencil shavings cup is removed. It has a base with non-skid rubber feet designed for use on a table or desktop with an attached cord for 120V line power. The applicable subheading for the Electrical Pencil Sharpener 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