The tariff classification of various stationery articles,from China.
Issued November 18, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5000, 8214.10.0000, 4817.20.4000, 4820.10.2010
Product description
They are: Address book with laminated plastic cover Photograph album with laminated plastic cover (plastic pocket type) Plastic pencil sharpener (hand-held, no moving parts, metal cutting edge) and Printed note cards with envelopes, to be imported in packages of eight.
CBP rationale
The applicable subheading for the address book with laminated plastic cover will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for :Diaries and address books, of paper or paperboard. The applicable subheading for the photograph album with plastic pockets will be 3924.90.5000, HTS, which provides for: Other (than certain enumerated) Tableware, Kitchenware, other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent. The applicable subheading for the plastic pencil sharpener, as described, will be 8214.10.000, HTS, which provides for: Other articles of cutlery: Paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts parts thereof. The rate of duty will be 0.4 cents each plus 6.1 percent. The printed note cards with envelopes, to be imported in packages of eight, will be classifiable in subheading 4817.20.4000, HTS, which provides for : Other (than certain enumerated) letter cards, plain postcards and correspondence cards.
Full text
NY 880003 November 18, 1992 CLA-2-48:S:N1:234 880003 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 3924.90.5000; 8214.10.0000; 4817.20.4000 Mr. Jonathon R. Moore Windels, Marx, Davies & Ives 1627 Eye Street, N.W. Washington, D.C. 20006 RE: The tariff classification of various stationery articles, from China. Dear Mr. Moore: In your letter dated October 27, 1992, on behalf of your client, C.P. Heng & A. Feliciano, you requested a tariff classification ruling. Samples were submitted, and will retained for reference. They are: Address book with laminated plastic cover Photograph album with laminated plastic cover (plastic pocket type) Plastic pencil sharpener (hand-held, no moving parts, metal cutting edge) and Printed note cards with envelopes, to be imported in packages of eight. The applicable subheading for the address book with laminated plastic cover will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for :Diaries and address books, of paper or paperboard. The rate of duty will be 4 percent ad valorem. The applicable subheading for the photograph album with plastic pockets will be 3924.90.5000, HTS, which provides for: Other (than certain enumerated) Tableware, Kitchenware, other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent. The applicable subheading for the plastic pencil sharpener, as described, will be 8214.10.000, HTS, which provides for: Other articles of cutlery: Paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts parts thereof. The rate of duty will be 0.4 cents each plus 6.1 percent. The printed note cards with envelopes, to be imported in packages of eight, will be classifiable in subheading 4817.20.4000, HTS, which provides for : Other (than certain enumerated) letter cards, plain postcards and correspondence cards. The rate of duty will be 3.2 percent. 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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