CLA-2-83:OT:RR:NC:N1:121
Ms. Cheryl L. Martin
Customs Compliance Asst. Manager
CVS/pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of novelty paper clips from China
Dear Ms. Martin:
In your letter dated April 14, 2011, you requested a tariff classification ruling. The submitted samples will be retained by this office.
The merchandise under consideration is an assortment of novelty paper clips, called “Silly Clipz.” These are plastic coated iron paper clips that come in assorted shapes and sizes. There are clips shaped like animals, fish, musical notes, hearts, stars, etc. Each pack of Silly Clipz comes in an assortment of six different clips. The retail package displays a picture of a T-shirt and cap adorned with the clips and the words “Wear Share Trade.” It also indicates that Silly Clipz are novelty paper clips that are “fun to wear and share.” Although this product is marketed and sold as wearable ornaments, we find that they are of the same class or kind of merchandise principally used as paper clips.
The applicable subheading for the wire paper clips 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…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/.
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