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884528 88 Ruling Active

The tariff classification of a desk accessory/stationery set, of paperboard, from China.

Issued April 6, 1993 by U.S. Customs and Border Protection.

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88 884528 (April 6, 1993)

Tariff classification

HTS codes: 4823.90.6500

Headings: 4823

Product description

It is a desk accessory/stationery set consisting of three main components which, in their imported condition, will be shrink wrapped together. One component is a 7 3/4" (L) x 3 1/2" (W) x 5 1/8" (H) "letter box," a two-compartment receptacle with an arched, open top. Another is a folding "double picture frame" measuring 9 1/8" x 5 7/8" when open. The third is a flip-open, box-like note paper holder, 3 7/8" x 3 7/8" x 1" (H), complete with loose paper and a small pencil. With the exception of the note paper and the pencil, all of these components are made of stiff paperboard covered with design-printed, coated paper.

CBP rationale

The applicable subheading for the desk accessory/stationery set will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard.

Full text

NY 884528 April 6, 1993 CLA-2-48:S:N8:234 884528 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. Steven M. Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, Maryland 21012 RE: The tariff classification of a desk accessory/stationery set, of paperboard, from China. Dear Mr. Dreyfuss: In your letter dated March 29, 1993, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a desk accessory/stationery set consisting of three main components which, in their imported condition, will be shrink wrapped together. One component is a 7 3/4" (L) x 3 1/2" (W) x 5 1/8" (H) "letter box," a two-compartment receptacle with an arched, open top. Another is a folding "double picture frame" measuring 9 1/8" x 5 7/8" when open. The third is a flip-open, box-like note paper holder, 3 7/8" x 3 7/8" x 1" (H), complete with loose paper and a small pencil. With the exception of the note paper and the pencil, all of these components are made of stiff paperboard covered with design-printed, coated paper. The applicable subheading for the desk accessory/stationery set will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 5.6%. 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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