The tariff classification of "Flower Erasers" and the "Easter Paper Punch" from China.
Issued July 26, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000, 4016.92.0000, 7616.99.5090
Product description
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.
CBP rationale
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 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 applicable subheading for the Easter Paper Punch will be 7616.99.5090, HTS, which provides for other articles of aluminum, other.
Full text
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, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of school supply kits from China
The tariff classification of a plastic bookmark kit from China
The tariff classification of bookmarks from China
The tariff classification of Valentine’s Day cards with novelty items from China
The tariff classification and marking of adhesive tape with dispensers
The tariff classification of plastic bookmarks from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of an educational kit from China.
The tariff classification of Valentine cards with toys and novelties from China
The tariff classification and country of origin of tape dispensers and tape
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →