CLA-2-82:RR:NC:N1:118 K89467

Ms. Cheryl Santos
CVS/Pharmacy®
One CVS® Drive
Woonsocket, RI 02895

RE: The tariff classification of a hole punch from China.

Dear Ms. Santos:

In your letter dated September 16, 2004, you requested a ruling on tariff classification. We are returning your sample as you have requested.

Item 329888 is a hand held, single hole, paper punch with attached scrap catcher. This hand held device is metal and the cutting part contains 0.05% chromium. It punches holes ¼ inch in diameter.

The applicable subheading for the hole punch will be 8203.40.6000, 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, pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof, other (including parts). The 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