L83874 L8 Ruling Active

The tariff classification of a plastic magnetic memo clip from China.

Issued April 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The clothespin-like clip (CVS item number 297832) is composed of plastic with a metal spring. The magnet on the back of the clip enables the clip to be attached to metal surfaces, such as a refrigerator or locker. It can be used for displaying memos, photos and newspaper clippings. The clip is functional even without the magnet, such as for holding an assortment of papers. The sample is being returned as you requested.

CBP rationale

an assortment of papers. The sample is being returned as you requested. The applicable subheading for the plastic magnetic memo clip will be 3926.90.9880, 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.

Full text

NY L83874 April 20, 2005 CLA-2-39:RR:NC:SP:221 L83874 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic magnetic memo clip from China. Dear Ms. Harmon: In your letter dated April 1, 2005, you requested a tariff classification ruling. A sample was provided with your letter. The clothespin-like clip (CVS item number 297832) is composed of plastic with a metal spring. The magnet on the back of the clip enables the clip to be attached to metal surfaces, such as a refrigerator or locker. It can be used for displaying memos, photos and newspaper clippings. The clip is functional even without the magnet, such as for holding an assortment of papers. The sample is being returned as you requested. The applicable subheading for the plastic magnetic memo clip will be 3926.90.9880, 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. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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