The tariff classification of silicone paperclip holders from China

N246125 October 24, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Alice Liu Atico International USA Inc. 501 S. Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of silicone paperclip holders from China Dear Ms. Liu: In your letter dated September 10, 2013, you requested a tariff classification ruling. The silicone clip holders are identified as Atico Item A068RA04294. Pictures were included with your request. The clip holders are small dishes or trays marketed as stationery items designed to hold small items such as paper clips. The holders are available in four styles - elephant, rabbit, porcupine and cactus. The decorative part of the dish includes an embedded magnet to help secure paperclips in the dish. The applicable subheading for the silicone paperclip holders, Item A068RA04294, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division