CLA-2-39:OT:RR:NC:N4:434
Norma Floriano
OOLY
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of erasers and sharpeners from China
Dear Ms. Floriano:
In your letter, dated October 28, 2022, you requested a tariff classification ruling on two items. Samples, photos, and product specifications were provided for our review.
Item #112-113, the “Avocado Love Eraser and Sharpener Set,” consists of two small, avocado-shaped erasers made of thermoplastic rubber (TPR) packaged with one larger eraser/pencil sharpener. The eraser/sharpener combines a plastic case that houses an avocado pit-shaped eraser and a non-mechanical pencil sharpener. Per your submitted figures, the eraser portion predominates by both value and weight in the combination eraser/sharpener.
Item #112-108, the “Lil’ Juicy Box Scented Eraser and Sharpener,” is a combination eraser/pencil sharpener. The scented erasers are made of TPR material using an injection process and are shaped to look like the top of a juice box with attached straw. A molded plastic case houses the eraser exposed at one end and a non-mechanical pencil sharpener inside the other end, accessible by a hole in the bottom of the case. Per your submitted figures, the eraser portion predominates by both value and weight in this combination eraser/sharpener. Each eraser/sharpener will be individually packaged in a small, printed poly bag. They will be sold as a tub of 24 that include 4 different color and scent combinations.
You suggested classification for these erasers in Chapter 40, Harmonized Tariff Schedule of the United States. We disagree. The erasers are made of a thermoplastic rubber that you have not identified. Thermoplastic rubbers generally do not meet the tariff definition of synthetic rubber in Note 4(a) of Chapter 40, HTSUS, and are instead classified as plastics. The note describes synthetic rubber as “unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees C, will not break on being extended to three times their original length, and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1 ½ times their original length. Therefore, these erasers are precluded from classification in Chapter 40, HTSUS. They are instead classified as articles of plastic in Chapter 39, HTSUS.
The applicable subheading for the avocado eraser set and the juicy box erasers will be 3926.10.0000, HTSUS, which provides for “Office or school supplies,” of plastic. The 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division