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NY F86984




May 23, 2000

CLA-2-79:RR:NC:N1:113 F86984

CATEGORY: CLASSIFICATION

TARIFF NO.: 7907.00.6000

Ms. Stephanie A. Goldfischer
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor
New York, NY 10167

RE: The tariff classification of paper punches from China or Taiwan

Dear Ms. Goldfischer:

In your letter dated May 19, 2000, on behalf of International Trading Contacts, you requested a tariff classification ruling.

The samples you provided are of paper punches. They are made almost entirely of zinc. While relatively small, they are not designed for use in the hand. Neither is their use considered an office-related function. The punches are used to decorate sheets of paper by punching out designs on their corners or edges. Item #1, the Corner Punch, is designed to decorate the corners of paper. Item #2, the Basic Punch, is designed to cut out small shapes. Item #3, the Border Punch, is used to cut a decorative border on the edge of the paper. Item #4, the Frame Punch, is designed to cut a number of pieces, creating an image that is left on the paper. Item #5, the Extension Punch, is designed to allow the user to cut designs further into the paper.

The applicable subheading for the punches will be 7907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, other. The rate of duty will be 3 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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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