CLA-2-83:RR:NC:N1:121 R02412

Ms. Martha No
Corporate Express, A Buhrmann Company
1 Environmental Way
Broomfield, CO 80021

RE: The tariff classification of magnetic clip from China

Dear Ms. No:

In your letter dated August 10, 2005, you requested a tariff classification ruling.

The merchandise is a square magnetic clip (item number CEB40016) made of chrome-plated steel, a metal spring mechanism, and a magnet. It measures .04 inch by 1 inch by 2.56 inches. Your letter indicates that the clip is used to hold pieces of paper together. The magnet enables it to be affixed to a surface, such as a metal cabinet.

The applicable subheading for the magnetic clip will be 8305.90.3050, Harmonized Tariff Schedule of the United States (HTS), 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, other. The rate of duty will be free.

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