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NY J88879




October 14, 2003

CLA-2-39:RR:NC:SP:221 J88879

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Donna MacKenzie
Staples
500 Staples Drive
Framingham, MA 01702

RE: The tariff classification of a plastic clipboard with a calculator clip and a clipboard binder case from China.

Dear Ms. MacKenzie :

In your letter dated September 23, 2003, you requested a tariff classification ruling.

A sample of the clipboard binder case and diagrams of the clipboard with a calculator clip were provided with your letter. The clipboard binder case is a ring binder composed of molded plastic. The case has a metal clip on the outside of the front panel. The clipboard with a calculator clip is composed of plastic. The clip/calculator serves the dual purpose of holding papers in place and performing calculations. The clipboard incorporates a built in cut out handle and can be opened to hold office supplies such as pens, paper clips and sticky notes. The office supplies are not imported with the clipboard. As you requested, the sample is being returned.

The applicable subheading for the clipboard binder case and the clipboard with a calculator clip will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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