R03604 R0 Ruling Active

The tariff classification of plastic jumbo magnetic memo clips from China.

Issued April 18, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The submitted illustration depicts a jumbo magnetic memo clip that is identified as item number C068SA01385. According to the breakdown submitted with your request, the memo clip is composed of 80 percent plastic and 20 percent flexible magnet material. It also contains a metal spring. The clothespin-like clip measures 2-5/8” in height by 1-1/8” in depth by ¾” wide. The magnet on the back of the clip enables it to be attached to metal surfaces, such as a refrigerator or locker. It can be used for displaying memos, photos and newspaper clippings. The clip is functional even without the magnet, such as for holding an assortment of papers. The clips are imported in a “fish bowl” shape store display case. The clips and display container are both classified in the same provision of the tariff.

CBP rationale

an assortment of papers. The clips are imported in a “fish bowl” shape store display case. The clips and display container are both classified in the same provision of the tariff. The applicable subheading for the jumbo memo clips and for the fishbowl shaped display container will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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/.

Full text

NY R03604 April 18, 2006 CLA-2-39:RR:NC:SP:221 R03604 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of plastic jumbo magnetic memo clips from China. Dear Mr. Crago: In your letter dated March 30, 2006, on behalf of your client Brooks/Eckerd, you requested a tariff classification ruling. The submitted illustration depicts a jumbo magnetic memo clip that is identified as item number C068SA01385. According to the breakdown submitted with your request, the memo clip is composed of 80 percent plastic and 20 percent flexible magnet material. It also contains a metal spring. The clothespin-like clip measures 2-5/8” in height by 1-1/8” in depth by ¾” wide. The magnet on the back of the clip enables it to be attached to metal surfaces, such as a refrigerator or locker. It can be used for displaying memos, photos and newspaper clippings. The clip is functional even without the magnet, such as for holding an assortment of papers. The clips are imported in a “fish bowl” shape store display case. The clips and display container are both classified in the same provision of the tariff. The applicable subheading for the jumbo memo clips and for the fishbowl shaped display container will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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