HTS heading 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 — 10 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 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 + Ch. 99 | not stated | — |
| 8305.10.00 | Fittings for looseleaf binders or files + Ch. 99 | 2.9% | — |
| 8305.10.00.10 | Ring binder mechanisms + Ch. 99 | 2.9% (inherited from 8305.10.00) | kg |
| 8305.10.00.50 | Other + Ch. 99 | 2.9% (inherited from 8305.10.00) | kg |
| 8305.20.00.00 | Staples in strips + Ch. 99 | Free | kg |
| 8305.90 | Other, including parts + Ch. 99 | not stated | — |
| 8305.90.30 | Paper clips, and parts thereof + Ch. 99 | Free | — |
| 8305.90.30.10 | Wholly of wire + Ch. 99 | Free (inherited from 8305.90.30) | kg |
| 8305.90.30.50 | Other + Ch. 99 | Free (inherited from 8305.90.30) | kg |
| 8305.90.60.00 | Other + Ch. 99 | 5.7% | kg |
4 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
10 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.