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NY 803111

November 3, 1994

CLA-2-82:S:N:N3:119 803111


TARIFF NO.: 8214.10.0000

Ms. Agnes Olson
Impact, Inc.
1515 N. Federal Highway - Suite 208
Boca Raton, FL 33432

RE: The tariff classification of a Pencil Top Sharpener from Taiwan, Hong Kong or China

Dear Ms. Olson:

In your letter dated October 10, 1994 you requested a tariff classification ruling.

The sample you submitted is a mock-up of a heart shaped pencil sharpener. It is of the hand-held, nonmechanical type with a single hole. The finished product will have decorative pictures on front and back and presumably will be held, when not in use, at the top of the pencil.

The applicable subheading for the Pencil Top Sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.4 cent each plus 6.1 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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