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NY L82718

March 1, 2005

CLA-2-82:RR:NC:N1:118 L82718


TARIFF NO.: 8214.10.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a pencil sharpener from China.

Dear Ms. Aldinger:

In your letter dated, February 18, 2005, you requested a tariff classification ruling. We are returning the sample as you have requested.

WestcottTM brand “Manual Pencil Sharpener,” item 940848, is a portable, nonmechanical pencil sharpener with a key ring. The pencil sharpener is made of 95% plastic and 5% metal, and measures 2 ¼” in height and 1” in diameter at its base. It has a metal cutting edge and a triangular, metal key ring holder at its tip. The pencil sharpener has a case for collecting the shavings after the pencil has been sharpened. It is available in three assorted color combinations: pink and orange, blue and green, and orange and yellow.

The applicable subheading for the pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3¢ each, plus 4.2% ad valorem.

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

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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