The tariff classification of erasers

N249570 February 11, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Sandra Wong Pamson Pacific Enterprises Corp., Ltd. 18Fl Chiap King Industrial Building 114 King Fuk Street Sanpokong, Kowloon Hong Kong SAR, Republic of China RE: The tariff classification of erasers Dear Ms. Wong: In your letter dated January 13, 2014, you requested a tariff classification ruling. The sample provided with your letter is described as a neon block eraser. The eraser is composed of thermoplastic elastomer and is the kind used to erase pencil markings. You did not identify the country of origin. The rate of duty provided below is the rate applicable when the eraser is made in a country with which the United States has Normal Trade Relations. The applicable subheading for the eraser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The general rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division