CLA-2-83:OT:RR:NC:N1:121
Mr. David Strong
Evans and Wood & Co. Inc.
612 E. Dallas Rd, Suite 200
Grapevine, TX 76051
RE: The tariff classification of brads from China and Taiwan
Dear Mr. Strong:
In your letter dated March 20, 2009, on behalf of Hobby Lobby Stores, you requested a tariff classification ruling. Samples of the merchandise have been submitted and will be retained by this office.
The merchandise under consideration is several styles of pronged paper fasteners, commonly known as “brads.” You state in your letter that they are used for scrapbook crafts.
Item number 286658 is described as “Flower Rubber Brads.” It consists of a blister pack containing eight decorative brads with base metal prongs and a PVC flower-shaped head.
Item number 809327 is described as “Round Fabric Brads.” It consists of a blister pack containing twelve base metal brads with fabric-covered heads. They are made of 90 percent iron and 10 percent cotton by weight.
Item number 596080 is described as “Mini Flower Brads.” It consists of a blister pack containing 100 small flower-shaped brads in various colors. They are made of 100 percent iron by weight.
Item number 978601 is described as “Flocked Brads.” It consists of a blister pack containing eight base metal brads with heads that are flocked and formed in the shape of hands and feet. They are made of 90 percent iron and 10 percent nylon by weight.
Item number 263236 is described as “Antique Flowers Brads.” It consists of a blister pack containing six brads with metal prongs and flower-shaped heads embellished with imitation gem stones. They are made of 90 percent iron and 10 percent acrylic by weight.
The applicable subheading for the decorative brads will be 8305.90.3050, Harmonized Tariff Schedule of the United States (HTSUS), 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, including parts, paper clips, and parts thereof, other. The rate of duty will be free.
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