Analysis
HTS 8305.90.30 covers paper clips, and parts thereof under heading 8305 (fittings for looseleaf binders or files, letter clips, letter corners, paper clips…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from duty-free to 5.7%. The costliest confusion would be with 8305.90.60 (other, including parts: other) at 5.7%, a difference of 5.7 points on the customs value.
Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.
For statistics it divides in two: 8305.90.30.10 for wholly of wire and 8305.90.30.50 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 26% of the 58 tariff lines in chapter 83 that are also free. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Statistical suffixes
Neighbouring 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 |
| 8305.90.60 | Other, including parts: other | 5.7% |