CLA-2-84:OT:RR:NC:N1:120
Ms. Sarah Albertini-Bond
Dollar Tree Stores
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of a Stapler, SKU #983758, from China
Dear Ms. Albertini-Bond:
In your letter dated, August 16, 2010, you requested a tariff classification ruling. A sample of the Stapler, SKU #983758, was submitted and is being returned upon your request.
The merchandise under consideration is a stapler, SKU #983758, which measures approximately 4 ½” in length (front to back) by 2” in height (top to base), by 1” in width, and has a plastic surface with a steel interior. The stapler is designed with a base for use on a table or desktop, and is not handheld or directed.
The applicable subheading for the Stapler, SKU #983758, will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent ad valorem.
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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division