The tariff classification of a desk accessory/stationery set, of paper and paperboard, from China.
Issued January 16, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
It consists of several components shrink-wrapped together for retail sale: > A heart-shaped box, about 5" x 4" x 2 1/2", with a removable lid. > An address book, 2 5/8" x 4 1/4", with alphabetically tabbed pages. > A 3 1/2" x 4 1/2" blank memo pad. > A 3" x 4" photo frame incorporating a fold-out stand. > A pencil (wood-encased lead). > An open-topped, triangular-shaped box, about 1 3/4" x 2" x 4", suitable for use as a holder for paper clips or other small items. With the exception of the pencil, all of the above components are made of paper and/or paperboard, and are covered with matching, design-printed coated paper. The items are evidently intended to be used together as a desk accessory ensemble.
CBP rationale
The applicable subheading for the "Style 76145 Stationery Set" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard.
Full text
NY 817913 January 16, 1996 CLA-2-48:RR:NC:GI:234 817913 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Joanne Balice CBI Distributing Corp. 1501 North Michael Drive Wood Dale, IL 60191-1095 RE: The tariff classification of a desk accessory/stationery set, of paper and paperboard, from China. Dear Ms. Balice: In your letter dated December 22, 1995, you requested a tariff classification ruling. A sample identified as a "Style 76145 Stationery Set" was submitted and will be retained for reference. It consists of several components shrink-wrapped together for retail sale: > A heart-shaped box, about 5" x 4" x 2 1/2", with a removable lid. > An address book, 2 5/8" x 4 1/4", with alphabetically tabbed pages. > A 3 1/2" x 4 1/2" blank memo pad. > A 3" x 4" photo frame incorporating a fold-out stand. > A pencil (wood-encased lead). > An open-topped, triangular-shaped box, about 1 3/4" x 2" x 4", suitable for use as a holder for paper clips or other small items. With the exception of the pencil, all of the above components are made of paper and/or paperboard, and are covered with matching, design-printed coated paper. The items are evidently intended to be used together as a desk accessory ensemble. The applicable subheading for the "Style 76145 Stationery Set" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 4.5%. This ruling is being issued under the provisions of Section 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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