CLA-2-39:RR:NC:SP:221 D83399
Ms. Rose Beltran
Alliance Customs Clearance, Inc.
100 Oceangate Plaza 200
Long Beach, CA 90802
RE: The tariff classification of a plastic straw and plastic
paper puncher from China.
Dear Ms. Beltran:
In your letter dated September 30, 1998, on behalf of Tricon
Restaurant Services, you requested a tariff classification
ruling.
Two samples were provided with your letter. The straw,
called the "KFC Winter Wonder Pals Straw," is composed of
polyvinyl chloride (PVC). The straw is slightly twirled and is
approximately 8 1/2 inches in length. A decorative plastic
attachment with a hole in the middle is fitted onto the straw.
The attachment is in the form of an iceberg with a penguin
standing in front of it. At its greatest dimensions, the
attachment measures 1 3/4 inches in height and 1 3/16 inches in
width. The iceberg object is easily detachable from the straw,
and the hole allows it to be used as a novelty pencil topper.
The decorative topper does not have a separate play value.
The paper puncher, identified as "Wally the Paper Puncher,"
is shaped like a walrus. The paper puncher is composed entirely
of plastics, and cuts holes into paper in the shapes of fish and
stars.
The applicable subheading for the paper puncher will be
3926.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics...office or
school supplies. The rate of duty will be 5.3 percent ad
valorem.
The applicable subheading for the straw, including its
decorative topper, will be 3917.23.0000, HTS, which provides for
tubes, pipes and hoses and fittings therefor, of plastics: tubes,
pipes and hoses, rigid: of polymers of vinyl chloride. The rate
of duty will be 3.1 percent 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 Joan
Mazzola at 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division