The tariff classification of a molded plastic attache-stylecarrying case, one pencil, a plastic ruler, two memo pads, and anaddress book, all of which are from Taiwan.
Issued July 23, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.12.2030, 4820.10.2010, 9017.80.0000, 9609.10.0000, 4820.10.2020
Product description
The tariff classification of a molded plastic attache-stylecarrying case, one pencil, a plastic ruler, two memo pads, and anaddress book, all of which are from Taiwan.
CBP rationale
The applicable subheading for the carrying case of molded plastic materials will be 4202.12.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics. The applicable subheading for the pencil will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The applicable subheading for the plastic ruler will be 9017.80.0000 (HTS), which provides for other instrument for measuring length, for use in the hand. The applicable subheading for the two spiral bound memo pads will be 4820.10.2020 (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 4 percent ad valorem. The applicable subheading for the paperboard covered address book will be 4820.10.2010 (HTS), which provides for diaries and address books, of paper or paperboard.
Full text
NY 853873 July 23, 1990 CLA-2-42:S:N:N3G:341 853873 CATEGORY: Classification TARIFF NOS.: 4202.12.2030; 9609.10.0000; 9017.80.0000; 4820.10.2020; 4820.10.2010 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of a molded plastic attache-style carrying case, one pencil, a plastic ruler, two memo pads, and an address book, all of which are from Taiwan. Dear Ms. Webster: In your letter dated June 22, 1990, you requested a tariff classification ruling. The submitted sample, item #4091, is said to consist of a molded plastic attache-style carrying case, one pencil, a plastic ruler, a 3" x 5" spiral bound memo pad, a die cut spiral bound memo pad and a paperboard address book. The latter five items are placed within the carrying case. The carrying case is a general purpose container designed to be carried with the person. It is manufactured of molded plastic materials which form the clam shell-like design. The container is carried by means of double molded handles and it is unlined. It has two inter-locking snap closures. The carrying case is not specially shaped nor fitted to contain any specific article or combination of articles. The applicable subheading for the carrying case of molded plastic materials will be 4202.12.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics. The rate of duty will be 20 percent ad valorem. The applicable subheading for the pencil will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. The applicable subheading for the plastic ruler will be 9017.80.0000 (HTS), which provides for other instrument for measuring length, for use in the hand. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the two spiral bound memo pads will be 4820.10.2020 (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 4 percent ad valorem. The applicable subheading for the paperboard covered address book will be 4820.10.2010 (HTS), which provides for diaries and address books, of paper or paperboard. The rate of duty will be 4 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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