The tariff classification of a novelty paper clip holder from China
Issued July 13, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8304.00.0000
Headings: 8304
Product description
It consists of a 2-1/2 inch long nickel body, three plastic wheels that enable it to roll back and forth, and a 3 inch long plastic tail. It is packaged in a paperboard box with a foam insert and includes a package of twelve, vinyl-coated paper clips. The body of the mouse is magnetized so that it can attract and hold the paper clips.
CBP rationale
The applicable subheading for the paper clip holder will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.
Full text
N013967 July 13, 2007 CLA-2-83:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ms. Jamie Castellanos The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a novelty paper clip holder from China Dear Ms. Castellanos: In your letter dated June 27, 2007, you requested a tariff classification ruling. The merchandise under consideration is described as a Nickel Mirror Polished Paper Clip Holder. It comes in two designs: a mouse (style number 10043863) and a car (style number 10043864). The sample you submitted, which will be retained by this office, is the mouse (style 10043863). It consists of a 2-1/2 inch long nickel body, three plastic wheels that enable it to roll back and forth, and a 3 inch long plastic tail. It is packaged in a paperboard box with a foam insert and includes a package of twelve, vinyl-coated paper clips. The body of the mouse is magnetized so that it can attract and hold the paper clips. The applicable subheading for the paper clip holder will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. The rate of duty will be 3.9 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 http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a computer monitor stand from China.
The tariff classification of monitor mounts and stands from China
The tariff classification of a “name card and business card holder” from China.
The tariff classification of a bookend from China
The tariff classification of desk and office accessories from China
The tariff classification of a desk organizer and a pencil cup from China
The tariff classification of a desk set from China
The tariff classification of an office organizer from Taiwan
The tariff classification of a hanging organizer and a pen stand
The tariff classification of a workstation privacy screen, workstation organizers and workstation file pockets.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →