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865159 86 Ruling Active

The tariff classification of desk equipment from Taiwan.

Issued July 30, 1991 by U.S. Customs and Border Protection.

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86 865159 (July 30, 1991)

Tariff classification

HTS codes: 8304.00.0000

Headings: 8304

Product description

The tariff classification of desk equipment from Taiwan.

CBP rationale

The applicable subheading for the desk set will be 8304.00,0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk top, office or desk equipment.

Full text

NY 865159 Jul 30 1991 CLA-2-83:S:N:N1:113 865159 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ms. Mona Webster Target Stores 33 South Sixth Street P. O. Box 11392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of desk equipment from Taiwan. Dear Ms. Webster: In your letter dated July 5, 1991 you requested a tariff classification ruling. The sample that you submitted is a desk set consisting of a gold plated brass name card holder, a letter opener with a gold plated brass blade and black marble handle, and a black glass miniature globe shaped paper weight. The applicable subheading for the desk set will be 8304.00,0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk top, office or desk equipment. The rate of duty will be 5.7 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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