CLA-2-39:OT:RR:NC:N4:421
Ms. Heidi Moon
Miya Company Inc.
73 Chambers Brook Road
Somerville, NJ 08876
RE: The tariff classification of rubber and plastic erasers from Japan
Dear Ms. Moon:
In your letter dated July 29, 2010, you requested a tariff classification ruling.
Samples of various products were included with your request. The products you intend to import include erasers. Some of the erasers are made of styrene butadiene rubber. Other erasers are made of plastics.
The applicable subheading for erasers made of styrene butadiene rubber will be 4016.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: erasers. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for erasers made of plastics will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on the other samples included with your request. As explained in NY N112297, dated July 12, 2010, ruling requests are limited to a maximum of 5 items, and the items in a single request must be of the same class or kind. As specified in that letter, a separate request should have been provided for the kimono bear cell phone strap and plush cat key chain, a separate request for the coin purse and cotton canvas tote bag, and a separate request for the two wrap cloths.
In our letter we asked you to identify the component materials of each product. In your follow-up letter you have noted only that your “textile products contain cotton, silk, rayon, polyester and/or acetate.” This is general information and it is not sufficient for identifying the component material of the items in your request. For each item for which you are requesting a ruling, you must identify the component material of that particular product. For example you have not identified the component material of the coin purse, the kimono bear ornament, the plush cat or the wrap cloth. Note that if any of these products is made of a blend of more than one textile fiber, for example, cotton and polyester, you must provide a breakdown by weight of each fiber.
When this information is available, you may wish to consider resubmission of your request. We are returning the related samples. If you decide to resubmit your request, please include the samples and a copy of this letter and resubmit in separate letters as requested above.
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 (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division