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The tariff classification of a Noah's Ark stationery setfrom China.
Issued May 1, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 851589 (May 1, 1990)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The set consists of a desk organizer, made of plastics, in the shape of Noah's Ark. Fitted into various slots and compartments in the organizer are assorted stationery items, including a ruler, circle guide/stencil, adhesive tape, plastic eraser, plastic dispenser containing glue, mini-stapler, tape measure, ball point pen, pencil sharpener, plastic note clips, plastic scissors with metal working edges, and metal paper clips. These stationery accessories are in the form of various animals and boat equipment, contributing to the novelty design of the organizer. According to the cost breakdown submitted with your letter, the cost of the ark-shaped organizer is substantially greater than the cost of any of the stationery accessories. The article is considered to be a set, with the organizer imparting the essential character.
CBP rationale
The applicable subheading for the Noah's Ark stationery set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.
Full text
NY 851589 May 01, 1990 CLA-2-39:S:N:N3D:221 851589 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. W. C. McGehee Traffic Manager House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of a Noah's Ark stationery set from China. Dear Mr. McGehee: In your letter dated March 29, 1990, you requested a tariff classification ruling. A sample of the Noah's Ark stationery set, item #130597, was submitted with your request. The set consists of a desk organizer, made of plastics, in the shape of Noah's Ark. Fitted into various slots and compartments in the organizer are assorted stationery items, including a ruler, circle guide/stencil, adhesive tape, plastic eraser, plastic dispenser containing glue, mini-stapler, tape measure, ball point pen, pencil sharpener, plastic note clips, plastic scissors with metal working edges, and metal paper clips. These stationery accessories are in the form of various animals and boat equipment, contributing to the novelty design of the organizer. According to the cost breakdown submitted with your letter, the cost of the ark-shaped organizer is substantially greater than the cost of any of the stationery accessories. The article is considered to be a set, with the organizer imparting the essential character. The applicable subheading for the Noah's Ark stationery 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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