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NY I84329




July 26, 2002

CLA-2-39:RR:NC:SP:221 I84329

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 4016.92.0000; 7616.99.5090

Mr. Dennis Shostak
Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of “Flower Erasers” and the “Easter Paper Punch” from China.

Dear Mr. Shostak:

In your letter dated July 12, 2002, you requested a tariff classification ruling.

Samples were provided with your letter. The “Flower Erasers” (Item 6120610) are packaged 6 to a set. They are in the shape of flowers and are said to be composed of rubber. The type of rubber was not stated. The Easter Paper Punch (Item 6120240) is a paper punch with a plastic base and an aluminum puncher. The sample will stamp out the shape of a bunny. This product will also be imported in other shapes, such as a duck, cross or flower.

The applicable subheading for the erasers, if composed of natural or synthetic rubber, will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the erasers, if composed of a material that does not conform to the tariff definition of rubber, will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Easter Paper Punch will be 7616.99.5090, HTS, which provides for other articles of aluminum, other. The rate of duty will be 2.5 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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