The tariff classification of brads from China and Taiwan

N056202 April 17, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8305.90.3050 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, you requested a tariff classification ruling on behalf of Hobby Lobby Stores. 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 259507 is described as “Designer Silk Flower Brads.” It consists of a package containing eight brads with iron prongs and artificial gemstone heads embellished with polyester flowers. Item number 450965 is described as “Flower Assortment Brads.” It consists of a package containing twenty iron brads with decorative polyester flowers. Item number 288910 is described as “Photo Corner Brads.” It consists of a blister pack containing twenty iron, angle-shaped brads. Item number 248609 is described as “Flower Ribbon Brads.” It consists of a package containing six iron brads embellished with paper flowers and polyester ribbon. Item number 288209 is described as an “Embellishment Assortment.” It is of a set of metal mini brads, metal flower glitter brads, heart buttons, paper flowers, plastic flowers and metal photo anchors packed together in a plastic container with a separate compartment for each item. The buttons, anchors and flowers are all designed to be used with the brads. The applicable subheading for the brads and the Embellishment Assortment 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