866323 86 Ruling Active

The tariff classification of a Juvenile Desk Set from China.

Issued August 29, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.90.0000

Headings: 4820

Product description

It is a nine piece set consisting of a 10 1/2 x 5 1/2 blotter, 2 x 2 x 3 pencil cup, 4 pencils, 2 7/8 x 4 address book, a bound note pad, and a six-panel photo card. All items except the pencils are made completely of paper or paperboard, and the set is shrink-wrapped for sale at retail. For tariff classification purposes, this product is considered to be "goods put up in sets for retail sale", and will take its classification and rate of duty from that component which imparts to the set its essential character. (See, for example, our Headquarters' letter to you, HQ 086774, dated July 17, 1990.) In our opinion, the essential character of the subject Juvenile Desk Set is imparted to it by the large blotter component.

CBP rationale

The applicable subheading for the Juvenile Desk Set will be, 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) articles of stationery, of paper or paperboard.

Full text

NY 866323 Aug 29 1991 CLA-2-48:S:N1:234: 866323 CATEGORY: Classification TARIFF NO.: 4820.90.0000 Ms. Mona Webster Target Stores 33 South Sixth Street, P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a Juvenile Desk Set from China. Dear Ms. Webster: In your letter dated August 16, 1991, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a nine piece set consisting of a 10 1/2 x 5 1/2 blotter, 2 x 2 x 3 pencil cup, 4 pencils, 2 7/8 x 4 address book, a bound note pad, and a six-panel photo card. All items except the pencils are made completely of paper or paperboard, and the set is shrink-wrapped for sale at retail. For tariff classification purposes, this product is considered to be "goods put up in sets for retail sale", and will take its classification and rate of duty from that component which imparts to the set its essential character. (See, for example, our Headquarters' letter to you, HQ 086774, dated July 17, 1990.) In our opinion, the essential character of the subject Juvenile Desk Set is imparted to it by the large blotter component. The applicable subheading for the Juvenile Desk Set will be, 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) articles of stationery, of paper or paperboard. 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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