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NY N018454




October 22, 2007

CLA-2-39:OT:RR:E:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Ian Weintraub
Powerhouse Customs Brokerage
179-30 149th Avenue
Suite 100
Jamaica, NY 11434

RE: The tariff classification of a clipboard from China

Dear Mr. Weintraub:

In your letter dated October 12, 2007, on behalf of Custom Promotion Inc., New Jersey, you requested a tariff classification ruling.

The photograph submitted with your request depicts a clipboard with a base made of molded plastics. There is a large plastic clip mechanism at the top that is printed with promotional information about a pharmaceutical. An LCD clock is incorporated into the top clip. The essential character is imparted by the plastic clipboard base and clip mechanism.

The applicable subheading for the plastic clipboard will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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