The tariff classification of paper punches from Taiwan

N052260 March 13, 2009 CLA-2-79:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7907.00.6000 Ms. Maria E. Celis Neville Peterson LLP 17 State Street - 19th Floor New York, NY 10004 RE: The tariff classification of paper punches from Taiwan Dear Ms. Celis: In your letter dated February 16, 2009, on behalf of EK Success, you requested a tariff classification ruling. A sample of the paper punches, style number PSP120C, was submitted for our review. The merchandise is identified in your letter as Paper Shaper Punches. You indicated that the punches are designed for decorating paper products in scrapbooking and other paper related projects. Each article measures approximately two inches in length and one inch in width, with a cross-sectional height of one inch. Each paper punch consists of a plastic lever, a spring-loaded zinc die and a cutting plate contained in a molded plastic housing. You stated in your letter that “Paper inserted over the cutting plate is punched through by the die, leaving a cutout-shape in the paper.” The submitted sample is designed to punch-out the shape of a ladies purse. You suggested classification for the Paper Shaper Punches in chapter 84, Harmonized Tariff Schedule of the United States (HTSUS). Goods classifiable in chapter 84, HTSUS, are machines, however, the articles at issue are not commercially or known in the trade to be machines. You also discussed classification for the paper punches under heading 8203, HTSUS. which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof. However, the articles at issue are not handheld and operated paper punches. Your sample will be returned as requested. The applicable subheading for the paper punches 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division