N305680 N3 Ruling Active

The tariff classification of paper clips from China

Issued August 21, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8305.90.3050

Headings: 8305

Product description

The subject merchandise is plastic coated, steel wire paper clips. The paper clips are oval shaped and constructed of 70% steel and 30% plastic. The paper clips are packaged in clear plastic boxes, each holding fifty clips.

CBP rationale

fifty clips. The applicable subheading for the paper clips 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; staples in strips (for example, for offices, upholstery, packaging), of base metal: Other, including parts: Paper clips, and parts thereof: 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 the World Wide Web at https://hts.usitc.gov/current.

Full text

N305680 August 21, 2019 CLA-2-83:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 8305.90.3050 Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of paper clips from China Dear Mr. Kenny: In your letter, dated August 7, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. A sample was provided for our review and will be retained in our office. The subject merchandise is plastic coated, steel wire paper clips. The paper clips are oval shaped and constructed of 70% steel and 30% plastic. The paper clips are packaged in clear plastic boxes, each holding fifty clips. The applicable subheading for the paper clips 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; staples in strips (for example, for offices, upholstery, packaging), of base metal: Other, including parts:  Paper clips, and parts thereof:  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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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