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NY M86525

September 13, 2006

CLA-2-82:RR:NC:N1:118 M86525


TARIFF NO.: 8205.59.5560

Mr. Darren Lenox
ACCO Brands Corporation
300 Tower Parkway
Lincolnshire, IL 60069

RE: The tariff classification of a “Tot Slim” stapler from China.

Dear Mr. Lenox:

In your letter dated September 5, 2006, you requested a tariff classification ruling for a “Tot Slim” stapler. We are returning your sample as requested.

The outer surface of the “Tot Slim” stapler is made of plastic. The interior working part is made of steel. The product’s packaging is marked “Made in China.” You have stated that the reduced size and key ring feature allows for easy transportation by a user and increased portability. The stapler uses standard size staples.

The applicable subheading for the “Tot Slim” stapler will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), 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: other (including parts). The rate of duty will be 5.3% ad valorem.

In your letter you suggest classification under 8472.90.9080, HTSUS, as “Other office machines.” The Explanatory Notes (ENs) of the HTSUS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The ENs indicate that office machines are classified in heading 8472 only if they have a base for fixing or for placing on a table, desk, etc. The “Tot Slim” stapler, with its curvature shape does not provide a suitable base for placing on a table, desk, etc., and therefore, does not meet the terms of an office machine.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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