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812258 81 Ruling Active

The tariff classification of a plastic clipboard from Hong Kong.

Issued July 26, 1995 by U.S. Customs and Border Protection.

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81 812258 (July 26, 1995)

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The clip incorporates an LED clock. Your sample is being returned as you requested.

CBP rationale

The applicable subheading for the clipboard will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies.

Full text

NY 812258 July 26, 1995 CLA-2-39:S:N:N6:221 812258 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Nino Biundo Aston International, Inc. 145-36 157 Street Jamaica, NY 11434 RE: The tariff classification of a plastic clipboard from Hong Kong. Dear Mr. Biundo: In your letter dated July 6, 1995, you requested a tariff classification ruling. The sample submitted with your letter is a clipboard consisting of a base of plastics with a metal clip on top to secure papers. The clip incorporates an LED clock. Your sample is being returned as you requested. The applicable subheading for the clipboard 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. The sample submitted with your letter is not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was that the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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