CLA-2-83:OT:RR:E:NC:N1:121
Mr. Darren Lenox
ACCO Brands USA, LLC
300 Tower Parkway
Lincolnshire, IL 60069
RE: The tariff classification of paper fasteners from Korea
Dear Mr. Lenox:
In your letter dated April 11, 2008, you requested a tariff classification ruling.
The merchandise under consideration is a Prong Fastener, item number A7012990; a Prong Fastener Base, item number A7012991; A Prong Fastener Compressor, item number A7012994; and a Self-Adhesive Prong Fastener, item number A7070011. All items are made of base metal.
Prong fasteners are used to secure a large number of papers that have been two-hole punched. Item number A7012990 consists of two parts: a base and a compressor. The base has two prongs that are folded through the holes of the paper and compressor. The compressor fits over the base to secure the prongs and hold the paper firmly. Item number A7012991 consists of a prong fastener base. Item number A7012994 consists of a prong fastener compressor. Item number A7070011 is a self-adhesive prong fastener base, which is similar to a prong fastener base, except that it has a self-adhesive backing for affixing permanently onto a file folder.
You assert in your letter that you believe the prong fastener should be classified as other paper clips in subheading 8305.90.3050, Harmonized Tariff Schedule of the United States (HTSUS); or alternatively, as fittings for looseleaf binders or files in subheading 8305.10.0050, HTSUS. You state that the prong fastener base should be classified as other paper clips in subheading 8305.90.3050, HTSUS; and that the prong fastener compressor should be classified as parts of paper clips in subheading 8305.90.3050, HTSUS, or alternatively in subheading 7326.90.8587, HTSUS, as other articles of iron or steel. Lastly, you claim that since the self-adhesive prong fastener base is designed to be permanently affixed onto a file folder, it should be classified in subheading 8305.10.0050, HTSUS, as fittings for looseleaf binders or files, other.
This office disagrees with your assertions. Prong fasteners of base metal and their parts are clearly provided for in heading 8305, HTSUS. However, it is the opinion of this office that the subject prong fasteners and parts are not provided for in subheading 8305.90.3050, HTSUS, as other paper clips, nor are they provided for in subheading 8305.10.0050, HTSUS, as fittings for loose-leaf binders or files.
The applicable subheading for the prong fasteners and parts will be 8305.90.6000, HTSUS, which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips…of base metal, other, including parts, other. The rate of duty will be 5.7 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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division