N026738 N0 Ruling Active

The tariff classification of a paper clip and elastics from China

Issued May 9, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5609.00.4000, 8305.90.3050

Headings: 5609, 8305

Product description

The merchandise under consideration is described as a “Bunny Bookmark with Elastics.” It consists of numerous yarn covered elastics and a 4 inch long paper clip with a 2-1/2 inch bunny face at one end. The Bunny Bookmark is made of iron (clip portion) and thermoplastic elastomer (bunny face).

CBP rationale

The applicable subheading for the Bunny Bookmark will be 8305.90.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal…,other, including parts, paper clips, and parts thereof, other. The applicable subheading for the elastics will be 5609.00.4000, HTSUS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, other.

Full text

N026738 May 9, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 5609.00.4000; 8305.90.3050 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a paper clip and elastics from China Dear Ms. Trotta: In your letter dated April 21, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The merchandise under consideration is described as a “Bunny Bookmark with Elastics.” It consists of numerous yarn covered elastics and a 4 inch long paper clip with a 2-1/2 inch bunny face at one end. The Bunny Bookmark is made of iron (clip portion) and thermoplastic elastomer (bunny face). The applicable subheading for the Bunny Bookmark will be 8305.90.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal…,other, including parts, paper clips, and parts thereof, other. The rate of duty will be free. The applicable subheading for the elastics will be 5609.00.4000, HTSUS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, other. 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

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