HTS heading · chapter 83
8305
Fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
Analysis
Heading 8305 of the Harmonized Tariff Schedule covers fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; staples in strips (for example, for offices, upholstery…. It divides into 3 six-digit subheadings and 4 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 5.7%. The median line pays 1.45%.
The spread of 5.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.7%, applies to 8305.90.60 (other, including parts: other).
The largest subheadings are 8305.90 (other, including parts, 2 lines), 8305.10 (unnamed, 1 line) and 8305.20 (unnamed, 1 line).
Its median rate of 1.45% sits at the 26th percentile of the headings in chapter 83.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8305.10.00 | Fittings for looseleaf binders or files | 2.9% |
| 8305.20.00 | Fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal: staples in strips | Free |
| 8305.90.30 | Paper clips, and parts thereof | Free |
| 8305.90.60 | Other, including parts: other | 5.7% |