The tariff classification of a "Zinc Pencil Sharpener" from China.

NY R04613 August 25, 2006 CLA-2-82:RR:E:NC:N1:118 R04613 CATEGORY: Classification TARIFF NO.: 8214.10.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a “Zinc Pencil Sharpener” from China. Dear Mr. Crago: In your letter dated August 14,2006, you requested a tariff classification ruling. The item you describe is a zinc pencil sharpener (item number A068TA00123). The item measures 1-1/16” in length, ¾’’ in width, and ½’’ high. The applicable subheading for the “Zinc Pencil Sharpener” 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 3 cents each + 4.2%. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division