The tariff classification of a children's paperboard "Desk Blotter Set" from Taiwan, Hong Kong or China.
Issued September 1, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.90.0000
Headings: 4820
Product description
The largest component of the set is a 12 x 17 1/2 inch sheet of paperboard, approximately 1/8 inch thick, with left and right side pockets into which blotting paper (not included) may be inserted. The set also contains a small address book, note pad and cardboard pencil cup, all of which have, like the "blotter," an outer covering of plastic-coated paper that has been printed with matching cartoon-figure designs. In addition, there are six wooden pencils decorated with the same motif. All of the items are put up together for retail sale in a clear plastic "blister shell" package. In our opinion, this product is, for tariff classification purposes, a "set" whose essential character is imparted to it by the large blotter component. Accordingly,
CBP rationale
the applicable subheading for the "Desk Blotter Set" will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of stationery, including blotting pads, of paper or paperboard.
Full text
NY 877657 September 1, 1992 CLA-2-48:S:N1:234 877657 CATEGORY: Classification TARIFF NO.: 4820.90.0000 Ms. Cleta J. Magyar Impact International, Inc. 1515 N. Federal Highway, Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a children's paperboard "Desk Blotter Set" from Taiwan, Hong Kong or China. Dear Ms. Magyar: In your letter dated August 12, 1992, you requested a tariff classification ruling. A sample, identified as a "Desk Blotter Set" (Item 4768), was submitted and will be retained for reference. The largest component of the set is a 12 x 17 1/2 inch sheet of paperboard, approximately 1/8 inch thick, with left and right side pockets into which blotting paper (not included) may be inserted. The set also contains a small address book, note pad and cardboard pencil cup, all of which have, like the "blotter," an outer covering of plastic-coated paper that has been printed with matching cartoon-figure designs. In addition, there are six wooden pencils decorated with the same motif. All of the items are put up together for retail sale in a clear plastic "blister shell" package. In our opinion, this product is, for tariff classification purposes, a "set" whose essential character is imparted to it by the large blotter component. Accordingly, the applicable subheading for the "Desk Blotter Set" will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of stationery, including blotting pads, of paper or paperboard. The rate of duty will be 5.3%. 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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