The tariff classification of clipboards and clipboard parts from Taiwan.

NY D83193 November 5, 1998 CLA-2-39:RR:NC:SP:221 D83193 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 7326.90.8585; 8470.10.0040 Mr. Steve Chang Customhouse Broker 10834 S. La Cienega Blvd. Inglewood, CA 90304 RE: The tariff classification of clipboards and clipboard parts from Taiwan. Dear Mr. Chang: In your letter dated October 1, 1998, on behalf of Hans Corp., you requested a tariff classification ruling. Pictures of the clipboards were provided with your letter. The first item is a plastic clipboard available in letter size (9 inches by 13 inches) and legal size (9 inches by 16 inches). The second item is a plastic clipboard with a solar calculator. This clipboard is also available in letter and legal sizes. The calculator is attached onto the clip. The third item is an unassembled iron plate for the clip; the spring is not included. The applicable subheading for the plastic clipboard will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the clipboard with the solar calculator will be 8470.10.0040, HTS, which provides for display only electronic calculators capable of operation without an external source of power. The rate of duty will be free.  The applicable subheading for the unassembled iron plate will be 7326.90.8585, HTS, which provides for other articles of iron or steel, other. The rate of duty will be 3.5 percent ad valorem. You have also requested a ruling on metal washers used to assemble the metal clip to the clipboard. Before we can issue a ruling on the washers, we need a sample or descriptive literature. We also need to know the type of metal of which the washer is composed. 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 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division