The tariff classification of decorative paper clips from China

N273928 May 4, 2016 CLA-2-48:OT:RR:NC:N2:230 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Peggy O’Brien Amscan Inc. 25 Green Pond Road Suite 1 Rockaway, NJ 07866 RE: The tariff classification of decorative paper clips from China Dear Ms. O’Brien: In your letter dated February 17, 2016, you requested a tariff classification ruling. The ruling was requested on decorative paper clips identified as, “Pinwheel Clips”. One retail sample package was submitted for our review. The sample will be returned to you, as requested. The paper clips are 2-inch-star shaped pieces of coated paper that has been printed on each side. The paper star is attached to a plastic peg. The plastic peg is glued onto a wooden clothes pin. The plastic peg protrudes through a hole in the center of the shaped paper which allows the decorative article to spin. The applicable subheading for the decorative paper clips will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other. The rate of duty will be Free. 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 Laurel Duvall at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division