880145 88 Ruling Active

The tariff classification of a magnetic locker set fromTaiwan, Hong Kong or China

Issued November 18, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2020, 3926.90.9090, 9608.10.0000

Headings: 3926, 4820, 9608

Product description

The tariff classification of a magnetic locker set fromTaiwan, Hong Kong or China

CBP rationale

The applicable subheading for the paper will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles . The applicable subheading for the acrylic mirror will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other, other. The applicable subheading for the ball point pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens.

Full text

NY 880145 November 18, 1992 CLA-2-96:S:N:N1:113 880145 CATEGORY: Classification TARIFF NO.: 9608.10.0000; 4820.10.2020; 3926.90.9090 Ms. Cleta J. Magyar Impact International Inc. 1515 N. Federal Highway Suite 208 Boca Raton. FL 33432 RE: The tariff classification of a magnetic locker set from Taiwan, Hong Kong or China Dear Ms. Magyar: In your letter dated November 4, 1992, you requested a tariff classification ruling. The merchandise is the Class Act Magnetic Locker Set, model number 93-2008. The set contains an acrylic mirror, a pad of paper, and a ball point pen. Each of these articles has a ferrite magnet attached to it for quick placement on a locker door. Although packaged together for retail sale, the individual items do not contribute to a specific function. Therefore, they must be classified separately. The applicable subheading for the paper will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles ... memorandum pads, letter pads and similar articles. The rate of duty will be 4 percent ad valorem. The applicable subheading for the acrylic mirror will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the ball point pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 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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