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NY R01290





February 9, 2005

CLA-2-85:RR:NC:MM:109 R01290

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000 3926.90.9880 7319.30.5010 8305.90.3010 8505.11.0000

Mr. Troy D. Crago
Import Specialist
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a Clip Assortment from China

Dear Mr. Craig:

In your letter dated January 11, 2005, you requested a tariff classification ruling.

The merchandise subject to this ruling is described in your letter as a Clip Assortment. You identify it as Item Number W068SA01269. A picture of the Clip Assortment, imported as a set, packaged and ready for retail sale without further packaging, was furnished along with your request. The picture consists of a clear plastic box with five separate storage compartments. Each compartment stores clips, push pins, and magnets as follows:

25 slide clips, plastic
6 spring clips, plastic with metal springs 40 push pins, metal pin with plastic heads 128 paper clips, vinyl covered
2 magnets, metal with a plastic surface

Although the packaging of the Clip Assortment is labeled as a 200-piece stationery set, it does not contain any stationery.

Within your request you asked for the classification of the Clip Assortment as a set, as well as the classification of the different types of items within the set when imported separately. Those classifications are listed below.

The applicable subheading for the slide clips, plastic, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the spring clips, plastic with metal springs, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the push pins, metal pin with plastic heads, will be 7319.30.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron and steel; safety pins and other pins of iron and steel, not elsewhere specified or included; Other: Push pins.” The rate of duty will be free.

The applicable subheading for the paper clips, vinyl covered, will be 8305.90.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Fittings for loose leaf binders or files, letter clips, letter corners, paper clips indexing tags and similar office articles and parts thereof of base metal Other, including parts: Paper clips, and parts thereof: Wholly of wire.” The rate of duty will be free.

The applicable subheading for the magnets, metal with a plastic surface, will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electromagnets; permanent magnets and articles intended to become magnets after magnetization Permanent magnets and articles intended to become magnets after magnetization: Of metal.” The rate of duty will be 2.1 percent ad valorem.

In determining the classification of the Clip Assortment (Item Number W068SA01269), we are guided by General Rule of Interpretation (GRI) 3 in determining its classification because the items within the Clip Assortment are classifiable under five separate headings. GRI 3 (a) states that the heading, which provides the most specific description shall be preferred to headings providing a more general description. We do not find that any one heading is more specific among the five under consideration. Each heading is equally specific and merit equal consideration. As a result, we make reference to GRI 3 (b) which, in part states, goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or components which gives them their essential character. The Clip Assortment, which is imported in a condition as a set ready for retail sale, meets the criteria of Explanatory Notes (EN) (X) to GRI 3 (a), (b) and (c). As such, we look to classify the Clip Assortment in accordance with GRI 3 (b), based on the component, which imparts the set’s essential character. However, no essential character can be determined from among the clips, push pins, or magnets. Therefore, the goods must be classified in accordance with GRI 3 (c), which states that when goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the applicable heading, which occurs last in numerical order among the five headings under equal consideration, is heading 8505.

The applicable subheading for the Clip Assortment (Item Number W068SA01269) will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electromagnets; permanent magnets and articles intended to become magnets after magnetization Permanent magnets and articles intended to become magnets after magnetization: Of metal.” The rate of duty will be 2.1 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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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