CLA-2-84:S:N:N1:110 895918
Ms. Jaqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, Pennsylvania 16366-0001
RE: The tariff classification of a paper shredder and an AC
Adaptor from Taiwan.
Dear Ms. Bonace:
In your letter dated March 14, 1994, you requested a tariff
classification ruling.
The merchandise under consideration involves a compact paper
shredder with a built-in letter opener. The shredder operates on
4 AA size batteries or an AC adaptor, although neither the
batteries or adaptor are sold and marketed with the shredder. The
AC adaptor is a class 2 transformer that has a 75" cord and jack,
is 120V, 60Hz, and is three inches in height, two inches in width,
and 1 7/8 inches in depth.
The model MG-959 shredder is approximately seven inches in
length, two inches in height, and five inches in depth. The
shredder includes a waste container into which the shredded paper
falls into. On one side of the shredder a letter opener device is
incorporated in the housing of the shredder. This shredder
incorporates a base for placing it on a table or desk.
The applicable subheading for the paper shredder will be
8472.90.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other office machines. The rate of duty
will be 3.7 percent ad valorem.
The applicable subheading for the AC adaptor will be
8504.40.80, HTS, which provides for rectifiers and rectifying
apparatus; power supplies. The rate of duty will be 3 percent ad
valorem.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport