The tariff classification of a decorative paper clip from Vietnam

N362726
July 14, 2026
CLA-2-95:OT:RR:NC:N4:462
CATEGORY: Classification
TARIFF NO.: 8305.90.3010
Ashley Gray Blue Sky The Color of Imagination, LLC. 410 Exchange, Suite 250 Irvine, CA 92602 RE: The tariff classification of a decorative paper clip from Vietnam Dear Ms. Gray: In your letter dated June 29, 2026, you requested a tariff classification ruling. An image was provided in lieu of a sample. The article under consideration is described as a decorative paper clip. It measures two inches in length by one inch in width and is formed from gold-colored zinc alloy wire into the traditional paper clip configuration. Three removable zinc alloy charms, including a star, a flower, and a butterfly, are attached to the outer loop of the paper clip by small metal jump rings. The charm designs may vary and will be comprised of zinc alloy or plastic depending on the design. Your submission states that the paper clip is designed and marketed as a decorative stationery accessory and that the attached charms do not alter its functionality. The applicable subheading for the decorative paper clip will be 8305.90.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips…of base metal, other, including parts, paper clips, and parts thereof, wholly of wire. The rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either

the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Walia at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division