The tariff classification of a desk accessory/stationery set, of paperboard, from China.
Issued April 6, 1993 by U.S. Customs and Border Protection.
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
More rulings on the same tariff codes
The tariff classification of paperboard/foil lids from Canada.
The tariff classification of decorative paperboard boxes from China.
The tariff classification of decorative paperboard boxes from China.
The tariff classification of decorative paperboard storage boxes from China.
The tariff classification of a paperboard trinket box from China.
The tariff classification of a Cosmetic Gift Set from China
The tariff classification of a paperboard box from Hong Kong
The tariff classification of Make-Up Set Style EE06 from China
The tariff classification of a children’s activity kit from Canada.
The tariff classification of a children’s activity kit from Canada.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →