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February 9, 1999

CLA-2-39:RR:NC:SP:221 D87295

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.41.0000; 3920.42.5000

Mr. Charles A. Rider
Pleasant Company
8400 Fairway Place
Middleton WI 53562-0998

RE: The tariff classification of an eraser ( part number LSPC-04 ) from China.

Dear Mr. Rider:

In your letter dated January 19, 1999, you requested a tariff classification ruling.

A sample eraser was provided with your letter. It is said to be similar to the eraser that will be imported. The sample, however, measures approximately 1 1/8 inch in length; the eraser that will be imported measures 2 inches in length. The eraser is composed of polyvinyl chloride plastic and is in the form of a rectangular block. The sample eraser is rigid; it cannot be bent so that one side touches the other without cracking the eraser. It is possible that the 2 inch eraser may be bent so that one end touches the other without permanently creasing or cracking the eraser. If so, the 2 inch eraser is considered flexible.

The applicable subheading for the rigid erasers will be 3920.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: rigid. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for any flexible eraser will be 3920.42.5000, HTS, which provides for other plates, sheets, film and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: flexible, other. The rate of duty will be 4.2 percent ad valorem.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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