The tariff classification of magnetic grip glips from China

N304686 June 19, 2019 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.50.0000, 9903.88.03 Beth Zaffran Robinson Home Products, Inc. 170 Lawrence Bell Drive, Suite 110 Williamsville, NY 14221 RE: The tariff classification of magnetic grip glips from China Dear Ms. Zaffran: In your letter dated June 6, 2019, you requested a tariff classification ruling. The products under consideration are described as magnetic grip clips. The body of the clips are composed of plastic and a metal clip mechanism which acts like a spring to open and close the clip. These clips also have a magnet on the back to store the clips for easy access when needed or for posting notes. These clips are marketed as having multiple uses, such as: sealing open bags or holding notes or memos. In your submission, you suggested that these clips could be correctly classified under either subheading 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for stoppers, lids, caps and other closures of plastics or subheading 3924.90.5650, HTSUS, which provides for other household articles of plastics, other, other, and other. While the clips may be used in a household setting, they are not dedicated for use within the household. Therefore the clips are more specifically provided for in subheading 3923.50.0000. The applicable subheading for the magnetic grip clips will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3923.50.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.50.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division