United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I86026 - NY I86089 > NY I86058

Previous Ruling Next Ruling
NY I86058




September 16, 2002

CLA-2-84:RR:NC:1:110 I86058

CATEGORY: CLASSIFICATION

TARIFF NO.: 8214.90.9000; 8472.90.9080; 8473.40.8500

Ms. Jennifer Lam
Compliance Supervisor
Fiskars Consumer Products, Inc.
305 84th Avenue South
P.O. Box 8027
Wausau, WI 54401

RE: The tariff classification of a 12” Paper Trimmer and 3-Hole Punch and parts

Dear Ms. Lam:

In your letter dated August 30, 2002, you requested a tariff classification ruling on behalf of Fiskars Consumer Products, Inc.

The merchandise under consideration is a 12” Paper Trimmer and 3-Hole Punch, part number 9593, as well as replacement steel bushings and spare blades imported separately. Samples and descriptive literature were submitted. The samples are being returned. The country of origin of the steel bushings will be China and the country of origin of the spare blades will be Korea. The 12” Paper Trimmer and 3-Hole Punch is currently being sourced and the country of origin is undetermined. The 12” Paper Trimmer and 3-Hole Punch is intended to be used on a desktop. The paper cutter and 3-hole punch are combined into a single unit with a base. A ruler and blade for cutting paper are mounted on one side of the base. The blade is mounted on the ruler and slides along the ruler to cut the paper. The 3-hole punch is mounted on the other side of the base. It contains three brass bushings for punching holes in paper. Steel replacement bushings and spare blades will be imported separately. As per the literature, the spare blades are also for use with basic Fiskars paper trimmers.

The 12” Paper Trimmer and 3-Hole Punch is a composite good under GRI 3 (b). However, neither the paper trimmer nor hole punch appears to provide the essential character of this device. Therefore, under GRI 3 (c) it will be classified under the heading which occurs last in numerical order among those which equally merit consideration. The headings which merit consideration are 8214 and 8472.

The applicable subheading for the 12” Paper Trimmer and 3-Hole Punch, part number 9593 will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machinesOther: Other: Other.” The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the steel replacement bushings will be 8473.40.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessoriessuitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8472: Other.” The rate of duty will be 1.9 percent ad valorem.

The applicable subheading for the steel blades will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of cutleryOther: Other (including parts).” The rate of duty will be 1.4 cents each plus 3.2 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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: