CLA-2-84:OT:RR:NC:N1:120
Ms. Anna Nuzzi
Continental Accessory Corporation
150 New Highway
Amityville, NY 11701
RE: The tariff classification of a 2-hole punch from China
Dear Mr. Nuzzi:
In your letter dated August 8, 2011, you requested a tariff classification ruling.
The merchandise under consideration is a 2-hole paper punch. This hole punch is made of heavy gage metal with a removable clear plastic bottom to catch the debris. It contains two spring action chrome bushings for punching holes in paper. This two-hole punch features a base designed for desktop or tabletop use and measures approximately 4.15” in length x 2.21” in width x 1.19” in height with a hinged top lever providing equal pressure onto the two 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 two-hole paper punch is a desktop machine that clearly satisfies the EN’s.
The applicable subheading for the Hole Punch 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