faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A87950 - NY A88041 > NY A87966
NY A87966
CLA-2-83:RR:NC:1:113 A87966
Mr. C. Mercado
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
RE: The tariff classification of paper fasteners, paper clips, and staple removers from Taiwan and Hong Kong
Dear Mr. Mercado:
In your letter dated September 27, 1996, on behalf of A&W Products Co., Inc., you requested a tariff classification ruling.
The merchandise is paper clips and fasteners from Taiwan, and staple removers from Hong Kong. Item number 24104 consists of 100, 3/4-inch, steel, paper fasteners in a plastic box. Item number 12103 consists of 150, vinyl-coated, steel, paper clips in a plastic box. The last article, item number 44003, is a steel staple remover.
The applicable subheading for the paper fasteners will be 8305.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal...,other, other. The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the paper clips will be 8305.90.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for paper clips, and parts thereof, of base metal, wholly of wire. The rate of duty will be 2.3 percent ad valorem.
The applicable subheading for the staple remover will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools not elsewhere specified or included, other handtools, other, other, other, of iron or steel, other, other. The rate of duty will be 5.3 percent ad valorem.
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 James Smyth at 212-466-2084.
Roger J. Silvestri
Tariff No.: 8205.59.55 - Iron or steel handtools (o/than household) nesoi, and base metal parts thereof
Tariff No.: 8305.90.30 - Base metal paper clips and base metal parts thereof
Tariff No.: 8305.90.60 - Base metal letter clips, letter corners, indexing tags and similar office articles nesoi, and base metal parts thereof