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NY F88928




July 20, 2000

CLA-2-39:RR:NC:SP:221 F88928

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a magnetic clipboard with a pencil and paper pad from China.

Dear Mr. Hoffacker:

In your letter dated June 21, 2000, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling.

A sample, identified as item 11011033, was provided with your ruling. The clipboard consists of a plastic board with a metal spring clamp to hold a pad of paper. The board has a slot to hold a pencil and magnet on the back. The clipboard is packaged for retail sale with a pencil and paper pad. The items are classified together as a set. The clipboard imparts the essential character.

The applicable subheading for the clipboard with the paper pad and pencil will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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