CLA-2-39:OT:RR:NC:N4:434
Ana Gomez
Veyer LLC
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of clip dispensers and clips from China
Dear Ms. Gomez:
In your letter, dated January 8, 2024, you requested a tariff classification ruling for three related items. Samples, photos, and product specifications were provided for our review.
Item number 22819001 is a clam clip dispenser used to bind papers together. The dispenser is manufactured of primarily plastic parts, including the components that push the clips forward to dispense them. To load the dispenser, clips are inserted into an open slot on the bottom. To use, the dispenser is held in the hand, papers are inserted into the front, and when the button is pushed forward a metal clamshell clip is dispensed from the front that slips over the papers to affix them, much like a traditional paper clip. The clips are reusable and capable of holding up to forty sheets of paper. Eight clamshell clips will be packaged and sold with the dispenser.
Item number AV231166 is a clip dispenser that is very similar in use and materials to the previous dispenser, but the clips are loaded by fully opening up the dispenser much like a stapler opens. It is packaged and sold with eight reusable clips.
The dispensers packaged with clips meet the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation 3(b). Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The dispenser is the essential character in both sets.
The applicable subheading for the clam clip dispensers with eight clips will be 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Office or school supplies,” of plastic. The rate of duty will be 5.3 percent ad valorem.
Item number RE-AV231160 is a box of fifty reusable clamshell clips designed to fit into the dispensers described above. They are made of stainless steel in a folded taco-like configuration and measure approximately 1.5 cm in length by 1 cm in height by 0.5 cm in width.
The applicable subheading for the clamshell clips will be 8305.90.3050, HTSUS, which provides for Paper clips, and parts thereof: Other. 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division