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NY B86335




June 13, 1997

CLA-2-84:RR:NC:1:110 B86335

CATEGORY: CLASSIFICATION

TARIFF NO.: 8472.90.9000

Mrs. Wynelle Spurgeon
Trans-World Shipping Service, Inc.
3206 Frenchmens Road
P.O. Box 795
Toledo, Ohio 43697-0795

RE: The tariff classification of a model PRO-26 personal document shredder from Taiwan.

Dear Mrs. Spurgeon:

In your letter dated June 2, 1997, on behalf of Mark Feldstein & Associates, you requested a tariff classification ruling.

The merchandise under consideration is a personal document shredder, model Pirana PRO-26, that is designed for use in an office or the home for shredding forms and documents.

The personal shredder is approximately 6.5" in length, 2" in width, and 1.5" in height. It incorporates one 9V Alkaline battery that fits into the bottom of the device. It has two push buttons which activates the shredder and feeds the paper through an open slot. The device has a base for placing it on a table or desk. It can be operated while stationary on a desk, but appears to be more commonly used when placed in one hand, while the other hand feeds the paper through. The shredder has a speed of 2,000mm per minute, and shreds a document down to 2mm wide.

Noting the Explanatory Notes to the HTS for heading 8472, this personal shredder would meet the definition of an "office machine" since it incorporates a base for placing it one a table, and performs "office related" work, such as sorting, filing, etc.

The applicable subheading for the personal document shredder will be 8472.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The rate of duty will be 2.6 percent ad valorem.

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 Art Brodbeck at 212-466-5490.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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