The tariff classification of crimpers from Korea.

NY I89087 December 17, 2002 CLA-2-82:RR:NC:1:118 I89087 CATEGORY: Classification TARIFF NO.: 8205.51.7500; 3926.90.9880 Ms. Jennifer R. Lam Fiskars Consumer Products, Inc. 8300 Highland Drive Wausau, WI 54401 RE: The tariff classification of crimpers from Korea. Dear Ms. Lam: In your letter dated December 6, 2002, you requested a tariff classification ruling. The sample that you have submitted with your request will be returned to you as requested. You have described your products as follows: Paper crimper model 9340 7097 – is a handtool used to create a corrugated pattern on paper up to 6 ½” wide. You have advised us that it is used for household paper crafting projects such as customizing cards. You have stated that the crimping wheel and the rod that holds it are made of aluminum and that the remainder of the tool is plastic. You indicated that the plastic imparts the chief weight and value of this item. Wavy crimper model 9341 7097 (sample submitted) – is a handtool made of plastic, with aluminum rods. You stated that the chief value and weight of the item is imparted by the plastic. The tool is used to create a unique wavy pattern on paper. The wave is created with the plastic coming in contact with the paper. Like the paper crimper above, it is great for customizing cards and paper crafting projects. The applicable subheading for the paper crimper (model 9340 7097) will be 8205.51.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: other. The rate of duty will be 3.7% ad valorem. The applicable subheading for the wavy crimper (model 9341 7097) will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3% 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division