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The tariff classification of "Mini Bag Erasers" from Taiwan.
Issued July 19, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 811944 (July 19, 1995)
Tariff classification
HTS codes: 3926.10.0000, 4016.92.0000
Product description
Each bag holds six small erasers in various shapes, such as a guitar, sneaker, basketball, etc. It is not stated in your letter whether the erasers are composed of plastics or rubber.
CBP rationale
The applicable subheading for the Mini Bag Erasers, when composed of plastics, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The applicable subheading for the Mini Bag Erasers, when composed of rubber, will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber, erasers.
Full text
NY 811944 July 19, 1995 CLA-2-39:S:N:N6:221 811944 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 4016.92.0000 Ms. Marjorie S. Brenman Samuel Shapiro & Company, Inc. 21 South 5th St., Suite 750 Philadelphia, PA 19106 RE: The tariff classification of "Mini Bag Erasers" from Taiwan. Dear Ms. Brenman: In your letter dated June 16, 1995, on behalf of Unique Industries, Inc., you requested a tariff classification ruling. Two sample bags were submitted with your ruling request. Each bag holds six small erasers in various shapes, such as a guitar, sneaker, basketball, etc. It is not stated in your letter whether the erasers are composed of plastics or rubber. The applicable subheading for the Mini Bag Erasers, when composed of plastics, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (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 Mini Bag Erasers, when composed of rubber, will be 4016.92.0000, 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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