CLA-2-83:OT:RR:NC:4:234
Ms. Denise Young-Sang
Office Depot, Inc
6600 North Military Trail
Mail Code C408F
Boca Raton, FL 33496
RE: The tariff classification of paper and binder clips from China
Dear Ms. Young-Sang:
In your letter, dated July 19, 2016, you requested a classification ruling. The ruling was requested on paper and binder clips in plastic containers. Samples were submitted for our review and will be returned to you, as requested.
The request included two items. The first, Item 872-382, is small base metal binder clips in a sturdy, clear plastic box shaped like a puzzle piece. The second, Item 240-146, is plastic-coated base metal wire paper clips in a sturdy, rectangular, plastic stacking box. The removable lid of the box has raised circles that fit into the bottom of another paper clip box.
You note that the boxes containing the clips are reuseable. We agree that they are clearly suitable for repetitive use and are not limited to use with their clip contents. General Rule of Interpretation 5(b) states:
(b) Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
While such clips are frequently sold in plastic boxes, the reusable nature of these boxes renders them classifiable separately from the clips.
The applicable subheading for the binder clips and paper clips will be 8305.90.3050, 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: Paper clips, and parts thereof: Other. The rate of duty will be free.
The applicable subheading for the plastic boxes will be 3924.90.5650, HTSUS, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other. The rate of duty will be 3.4 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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division