CLA-2-39:RR:NC:SP:221 D83193
Mr. Steve Chang
Customhouse Broker
10834 S. La Cienega Blvd.
Inglewood, CA 90304
RE: The tariff classification of clipboards and clipboard parts
from Taiwan.
Dear Mr. Chang:
In your letter dated October 1, 1998, on behalf of Hans
Corp., you requested a tariff classification ruling.
Pictures of the clipboards were provided with your letter.
The first item is a plastic clipboard available in letter size
(9 inches by 13 inches) and legal size (9 inches by 16 inches).
The second item is a plastic clipboard with a solar calculator.
This clipboard is also available in letter and legal sizes. The
calculator is attached onto the clip. The third item is an
unassembled iron plate for the clip; the spring is not included.
The applicable subheading for the plastic clipboard will be
3926.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, other. The
rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the clipboard with the solar
calculator will be 8470.10.0040, HTS, which provides for display
only electronic calculators capable of operation without an
external source of power. The rate of duty will be free.
The applicable subheading for the unassembled iron plate
will be 7326.90.8585, HTS, which provides for other articles of
iron or steel, other. The rate of duty will be 3.5 percent ad
valorem.
You have also requested a ruling on metal washers used to
assemble the metal clip to the clipboard. Before we can issue a
ruling on the washers, we need a sample or descriptive
literature. We also need to know the type of metal of which the
washer is composed.
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 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division