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NY 857347

October 30, 1990

CLA-2-39:S:N:N3G:221 857347


TARIFF NO.: 3926.10.0000

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of plastic clipboards from Canada

Dear Mr. Baker:

In your letter dated October 17, 1990, on behalf of Payge International Inc., you requested a tariff classification ruling.

The sample submitted with your letter is a plastic clipboard incorporating a metal spring. The clipboard measures 4 1/2 inches by 8 inches and has a slot which holds a cased pencil. The clipboard and pencil constitute a set, with the clipboard providing the essential character.

The applicable subheading for the plastic clipboard with pencil will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office and school supplies. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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