10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of brass memo holders from Taiwan
Issued July 24, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 864794 (July 24, 1991)
Tariff classification
HTS codes: 8304.00.0000
Headings: 8304
Product description
The tariff classification of brass memo holders from Taiwan
Full text
NY 864794 Jul 24 1991 CLA-2-83:S:N:N1:113 864794 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Mr. James H. Bartee House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of brass memo holders from Taiwan Dear Mr. Bartee: In your letter dated June 24, 1991, you requested a tariff classification ruling. The merchandise is a memorandum pad with a brass binder or cover. The cover is about 6-1/4 inches long and 4-1/2 inches wide. It is designed to lie flat on a table or desk. A replaceable pad of paper is secured to the cover with two bolts. Your letter indicates that the value of the item lies substantially in the cover. The applicable subheading for the brass cover will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or desk equipment, of base metal. The rate of duty will be 5.7% 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
More rulings on the same tariff codes
The tariff classification of a computer monitor stand from China.
The tariff classification of monitor mounts and stands from China
The tariff classification of a “name card and business card holder” from China.
The tariff classification of a bookend from China
The tariff classification of desk and office accessories from China
The tariff classification of a desk organizer and a pencil cup from China
The tariff classification of a desk set from China
The tariff classification of a novelty paper clip holder from China
The tariff classification of an office organizer from Taiwan
The tariff classification of a hanging organizer and a pen stand
Follow 864794
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.