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NY J87857

August 8, 2003

CLA-2-82:RR:NC:1:118 J87857


TARIFF NO.: 8205.59.5560; 8472.90.9080

Mr. Mark Laumann
3M Company
3M Center
P.O. Box 33250
St. Paul, MN 55133-3250

RE: The tariff classification of tape dispensers from Taiwan.

Dear Mr. Laumann:

In your letter dated August 4, 2003, you requested a tariff classification ruling.

You have described your samples as follows:

● H-128 Two-inch hand dispenser - It is a hand held tape dispenser used with tape to seal and close boxes. It is approximately 6” in length, is made of steel and has an attached steel cutting blade to handle tape up to two inches wide. It has no moving parts. ● M-920 Definite Length dispenser - This tape dispenser is made of plastic with various moving parts of plastic and steel. It stands approximately 10” in length on a table for use. Its function is to cut tape to a predetermined length with a single handle stroke.

The applicable subheading for the H-128 two inch hand dispenser will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other (including parts). The rate of duty will be 5.3% ad valorem.

Consideration was given to classifying the H-128 hand dispenser in subheading 8422.30, HTS, as you have suggested. However, that classification was deemed inappropriate, as the product has no moving parts, and thus is not machinery.

The applicable subheading for the M-920 definite length dispenser will be 8472.90.9080, HTS, which provides for other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines): other: other: other. The rate of duty will be 1.8% 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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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