CLA-2-82:RR:NC:1:118 I87964
Ms. Jennifer R. Lam
Fiskars Consumer Products, Inc.
305 84th Avenue South
P.O. Box 8027
Wausau, WI 54401
RE: The tariff classification of paper punches from China and Korea.
Dear Mr. Lam:
In your letter dated October 29, 2002, you requested a tariff classification ruling.
You have described your samples as follows:
Hand punch (23597097 1/8” Heart hand punch) - which is similar in function to a typical one-hole punch. They come in various die-cast shapes including bears, hearts, moons, etc. They will be marketed to be used mainly in paper and card crafting, but can be used with leather and metal as well. They are made in China of die-cast stainless steel, used as a hand tool.
Mini palm punches (24117097 Celestial Designs) - are made in China of a die-cast zinc interior punch, with a molded plastic exterior casing.
Photo Corner punches, 3-in-1Corner punches and Border punches (not depicted) are made in Korea and constructed of a die-cast zinc interior punch, with a molded plastic exterior casing.
The mini palm punches, photo corner punches, 3-in-1corner punches, and the border
punches are all used on a desktop for paper crafting, by inserting a sheet of paper into the bottom of the punch and pressing down the button to punch a design in the paper.
The applicable subheading for the Heart hand punch will be 8203.40.3000, Harmonized Tariff Schedule of the United States (HTS), 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: pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other: pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: with cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium. The rate of duty will be 6% ad valorem.
The applicable subheading for the Mini palm punches, Photo Corner punches, 3-in-1 Corner
punches and Border punches will be 7907.00.6000, HTS, which provides for other articles of zinc: other. The rate of duty will be 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