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NY D83399

November 5, 1998

CLA-2-39:RR:NC:SP:221 D83399


TARIFF NO.: 3917.23.0000; 3926.10.0000

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.


Robert B. Swierupski

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