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NY I86193

September 30, 2002

CLA-2-96:RR:NC:SP:221 I86193


TARIFF NO.: 3926.10.0000

Mr. Joseph Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a magnetic clipboard from China.

Dear Mr. Hoffacker:

In your letter dated September 12, 2002, on behalf of Big Lots Stores, Inc. you requested a tariff classification ruling.

A sample was provided with your letter. The product (Item #24090330H) consists of a plastic clipboard with a butterfly clip. A notepad and stickers are packaged for retail sale with the clipboard. These articles are classified together as a set. The essential character of the set is imparted by the clipboard. As you requested, the sample is being returned.

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

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.


Robert B. Swierupski

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