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H87895 H8 Ruling Active

The tariff classification of erasers and stampers from China.

Issued February 4, 2002 by U.S. Customs and Border Protection.

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H8 H87895 (February 4, 2002)

Tariff classification

HTS codes: 9611.00.0000, 3926.10.0000

Headings: 9611, 3926

Product description

The erasers are said to be composed of polyvinyl chloride. The erasers are blister packed fifteen to a package. The erasers are in the shape of jack-o-lanterns and ghosts. The stampers are blister packed eight to a package. The stampers can be used to create ink impression Halloween motifs.

CBP rationale

The applicable subheading for the erasers 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 stampers will be 9611.00.0000, HTS, which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand.

Full text

NY H87895 February 4, 2002 CLA-2-39:RR:NC:SP:221 H87895 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 9611.00.0000 Ms. Jenny Davenport Wal-Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of erasers and stampers from China. Dear Ms. Davenport: In your letter dated January 22, 2002, you requested a tariff classification ruling. Samples were provided with your letter. The erasers are said to be composed of polyvinyl chloride. The erasers are blister packed fifteen to a package. The erasers are in the shape of jack-o-lanterns and ghosts. The stampers are blister packed eight to a package. The stampers can be used to create ink impression Halloween motifs. The applicable subheading for the erasers 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 stampers will be 9611.00.0000, HTS, which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand. The rate of duty will be 2.7 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, National Commodity Specialist Division

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