CLA-2-83:RR:NC:N1:121 M83652

Ms. Mary Anne Steinlein
Samuel Shapiro & Co. Inc.
70 East Sunrise Highway, Suite #412
Valley Stream, New York 11581

RE: The tariff classification of paper clips from China

Dear Ms. Steinlein:

In your letter dated May 18, 2006, you requested a tariff classification ruling.

The sample you submitted is a vinyl coated, metal wire paperclip, which is formed in the shape of a heart. Your letter states that you’ve been advised to classify this article in subheading 8305.90.3050, as paper clips, and parts thereof, other. This office disagrees with this classification, however, since the paper clip is wholly of wire.

The applicable subheading for the paper clip will be 8305.90.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal…other, including parts, paper clips, and parts thereof, wholly of wire. The rate of duty will be free.

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/.

A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division