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The tariff classification of a stationery set from China.
Issued April 6, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 896263 (April 6, 1994)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The stationery set (Item No. 2960) consists of a plastic box that contains a ruler, pencil, pen, pencil sharpener, eraser, plastic stencil and a plastic dispenser with tape. Elastic bands are used to hold these items in place. The box, when closed, is approximately 8 1/4 inches in length and 5 1/2 inches in width. The stationery set is the kind that is designed for use on a desk.
CBP rationale
The applicable subheading for the stationery set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies.
Full text
NY 896263 April 6, 1994 CLA-2-39:S:N:N6:221 896263 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Mary Jo Muoio Barthco International, Inc. 90 West Street New York, NY 10006 RE: The tariff classification of a stationery set from China. Dear Ms. Muoio: In your letter dated March 24, 1994, on behalf of Alco Industries, you requested a tariff classification ruling. The stationery set (Item No. 2960) consists of a plastic box that contains a ruler, pencil, pen, pencil sharpener, eraser, plastic stencil and a plastic dispenser with tape. Elastic bands are used to hold these items in place. The box, when closed, is approximately 8 1/4 inches in length and 5 1/2 inches in width. The stationery set is the kind that is designed for use on a desk. The applicable subheading for the stationery set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 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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