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NY K88455

August 16, 2004
CLA-2-84:RR:NC:1:110 K88455


TARIFF NO.: 8472.90.9080

Ms. Joanne Harmon
Ms. Cheryl Santos
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a 3-hole punch from China.

Dear Ms. Harmon and Ms. Santos:

In your letter dated August 4, 2004 on behalf of CVS/Pharmacy you requested a tariff classification ruling.

The merchandise under consideration is a 3-Hole Paper Punch, item number 139729. A sample of the paper punch was submitted with your ruling request and will be returned to you. This item is a three-hole punch made of heavy gage metal with a removable plastic base used to trap paper punches. It contains three spring action chrome bushings for punching holes in paper. This three-hole punch is designed for desktop or tabletop use and measures approximately 10¼” x 2” wide with a hinged top lever providing equal pressure onto the three punches.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. Noting EN 84.72, the term “office machines” is to be taken in a wide general sense to include all machines used in offices, shops, factories, workshops, etc., for doing “office work” (i.e. work concerning the writing, recording, sorting, etc.). EN 84.72 further states that office machines are classified here only if they have a base for fixing or for placing on a table, desk, etc. This 3-Hole Paper Punch is a desktop machine that clearly satisfies the EN’s.

The applicable subheading for the 3-Hole Paper Punch, item number 139729 will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machines Other: Other: Other.” The general rate of duty will be 1.8 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.


Robert B. Swierupski

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