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NY N010567




May 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Elsa Wong
GT Plus Limited
4/F Kowloon Centre
29-43 Ashley Road
Tsimshatsui, Hong Kong

RE: The tariff classification of erasers from China.

Dear Ms. Wong:

In your letter dated April 26, 2007, you requested a tariff classification ruling.

The sample that you provided is a package of 12 small erasers in shapes associated with Christmas. You state that the erasers are designed to be sold during the Christmas season. Although the erasers have holiday themes, they are not classifiable as festive articles. The tariff provision for festive articles is limited to articles that are for decorative use only, and does not apply to articles that are functional.

You indicate that the erasers are made of “thermal plastic rubber” (TPR) but you have not submitted details regarding the exact type of TPR, its formulation or specifications. TPRs, or thermoplastic elastomers, generally do not meet the definition of synthetic rubber in Note 4(a) of Chapter 40 of the Harmonized Tariff Schedule. The note describes synthetic rubber as "unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non- thermoplastic substances which, at a temperature between 18 and 29 degrees C, will not break on being extended to three times their original length, and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1 1/2 times their original length." TPRs that do not meet this testing standard are classifiable in chapter 39 with plastics.

If you believe that your particular formulation of TPR meets the Chapter 40 note 4(a) definition of synthetic rubber, then you must provide twelve cross-linked dumbbell-shaped specimens for testing and verification. For purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by Chapter 40 note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted. The samples, prepared as described above, must be accompanied by the compounding recipe and the percent by weight of all ingredients.

The applicable subheading for the holiday themed erasers will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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