CLA-2-39:RR:NC:SP:221 H80325

Ms. Alyssa S. Aron
International Diversified Products
4113 Woodman Avenue
Sherman Oaks, CA 91423

RE: The tariff classification of a vinyl clipboard and paper pad from China.

Dear Ms. Aron:

In your letter dated April 11, 2001, you requested a tariff classification ruling.

A sample was provided with your letter. The clipboard is composed of plastic sheeting supported by an interior layer of cardboard. Some of the clipboards will be imported with a paper pad. As you requested, your sample is being returned.

The applicable subheading for the clipboards, whether imported alone or with a paper pad, 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. 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 212-637-7034.


Robert B. Swierupski
National Commodity
Specialist Division