The tariff classification of paper punches from China

NY M84014 June 22, 2006 CLA-2-79:RR:NC:N1:113 M84014 CATEGORY: Classification TARIFF NO.: 7907.00.6000 Mr. Rob Schryver Kuehne & Nagel, Inc. 815 Northwest Parkway, Suite 190 Eagan, MN 55121 RE: The tariff classification of paper punches from China Dear Mr. Schryver: In your letter dated May 11, 2006, on behalf of The Antioch Company, you requested a tariff classification ruling. The two samples you submitted are called Shape Makers. They are paper punches that will be placed on a flat surface and pressed to cut paper into various shapes for scrap booking purposes. Sample number 624037, the Star Maker, makes 2 large stars, 1.25 and 1.5 inches in size. Sample number 624045, the Mini Star Maker, makes two smaller stars, .75 inch and 1 inch in size. Included with each paper punch is a plastic storage case in the shape of a star to hold the cut paper stars. Other styles of Shape Makers are also available to create small and large squares, circles, hexagons, and hearts. All of the paper punches are made of a zinc alloy within a plastic housing. You suggest classification under 8439.30.0000, HTSUS, which provides for machinery for finishing paper or paperboard. However, paper punches are not “machines” of Chapter 84. The applicable subheading for the Shape Makers will be 7907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of zinc, other. The rate of duty will be 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division