CLA-2-83:OT:RR:E:NC:N1:121
Mr. Darren Lenox
ACCO Brands
300 Tower Parkway
Lincolnshire, IL 60069
RE: The tariff classification of wire binding spines from Mexico
Dear Mr. Lenox:
In your letter dated February 27, 2009, you requested a tariff classification ruling.
The merchandise under consideration is described as “Twin Loop Wire Binding Spines.” They are made of steel wire that is manipulated and shaped (looped) to bind reports, presentations or other sets of documents in a permanent booklet-like fashion. The wire spines are imported and sold in the “open” position. A binding machine presses the wire binding spine through pre-punched holes in the paper to create a permanent coil-like spine for the report or presentation.
You indicate that you believe the binding wire spines are classified in subheading 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of iron or steel. This office, however, is of the opinion that since the binding wire spines are made of base metal and function to hold or fasten papers together, they are similar in kind to the articles enumerated in heading 8305.
The applicable subheading for the Twin Loop Wire Binding Spines will be 8305.90.6000, 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; staples in strips (for example, for offices, upholstery, packaging), of base metal, other, including parts, other. The rate of duty will be 5.7 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/.
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