CLA-2-82:RR:NC:N1:118 K86386

Ms. Yolanda S. Massey
Import Manager
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of hole punches from China.

Dear Ms. Massey:

In your letter dated May 17, 2004, you requested a ruling on tariff classification. The sample that you submitted with your request will be returned to you as requested.

The merchandise is described as hole punches with seven different punch design shapes. All seven craft punches are held within a clear plastic container. The punching hole mechanism is said to be made of a zinc alloy that does not contain any chromium, molybdenum, tungsten or vanadium. The balance of the punch is made of plastic. They items are made in China.

The applicable subheading for this product will be 8203.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other. The general rate of duty will be 3.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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