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NY K88233

August 17, 2004
CLA-2-84:RR:NC:1:110 K88233


TARIFF NO.: 8472.90.9080

Mr. Craig VerPault
Barthco International, Inc.
Maritime Center 1
2200 Broening Highway, Suite 200
Baltimore, MD 21224

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

Dear Mr. VerPault:

In your letter dated July 27, 2004, on behalf of your client CVS/Pharmacy you requested a tariff classification ruling.

The merchandise under consideration is the Ultimate 3 Hole Punch with Paper Trap, item number 137946. A sample of this item was submitted with your ruling request and will be returned to you. This item is a plastic three-hole punch made of metal with a plastic hinged cover used to trap paper punches. It contains three brass bushings for punching holes in paper. This three-hole punch is mounted onto a plastic 10-inch ruler that serves as a base for the hole punch. There are two tabs used for storing the punch within a 3 ring loose-leaf binder.

The Ultimate 3 Hole Punch with Paper Trap is a composite good. The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS), in particular, GRI 3 governs the classification of composite goods and provides guidance for goods which are, prima facie, classifiable under two or more heading. The headings which merit consideration are 8472 and 9017. Noting the Explanatory Notes to the HTS for Heading 8472, the term “office machine” is to be taken in a wide general sense to include all machines used in offices, etc. The item in question meets the definition of an office machine. GRI 3 (b) provides, in relevant part, composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. We find that the essential character of the Ultimate 3 Hole Punch with Paper Trap is that of the paper punch function.

The applicable subheading for the Ultimate 3 Hole Punch with Paper Trap, item number 137946 will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machines Other: Other: Other.” The general rate of duty will be 1.8 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 Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

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