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NY K82589




February 23, 2004
CLA-2-39:RR:NC:SP:221 K82589

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 8305.90.3050

Mr. Gene Y. Taguchi
Hitachi Transport System (America), Ltd.
1640 W. 190th Street
Torrance, CA 90501

RE: The tariff classification of a plastic clipper and steel clips from Japan.

Dear Mr. Taguchi:

In your letter dated January 19, 2004, on behalf of World Engineering Corporation, you requested a tariff classification ruling.

The samples submitted with your request are identified as “power clipper” clamping devices. The device loosely resembles a stapler, and is intended to secure a stack of papers together with a reusable metal clip. Up to eight clips are inserted into the back of the device. A stack of papers is inserted into the open front of the device. Sliding the button on the top of the clipper forward propels a clip along two V-shaped metal tracks, opening the jaws of the clip enough to clip onto the stack of papers, securing them together. If the clip is no longer needed, it can be removed from the papers and reinserted into the back of the clipper for reuse. The clipper is made essentially of plastics, and does not have a metal working edge. Though described as a “power” clipper, it is not pneumatically, hydraulically or electrically powered. The clip is advanced manually by the user pushing on the plastic slider. The devices, and the clips, are available in three different sizes. The samples are returned as you requested.

The applicable subheading for the power clipper clamping devices, as well as for sets of clamping devices retail packed with clips, 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.

The applicable subheading for stainless steel clips imported separately from the clamping device will be 8305.90.3050, HTS, which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; other, paper clipsother. The rate of duty will be free.

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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