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The tariff classification of the "Crossword Keeper" from Taiwan.
Issued September 29, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B89533 (September 29, 1997)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The Crossword Keeper is a flip top lap desk. It will be imported empty, after which it will be packaged with a crossword book, a crossword dictionary, pencil and pencil sharpener. The Crossword Keeper is approximately 12" by 16" in size, and is composed of a heat sealed vinyl cover with a chipboard core. As you requested, your sample is being returned.
CBP rationale
The applicable subheading for the Crossword Keeper 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 B89533 September 29, 1997 CLA-2-39:RR:NC:SP:221 B89533 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Gena Reagan Creative Manufacturing, Inc. 1016 W. Harris Road Arlington, Texas 76001 RE: The tariff classification of the "Crossword Keeper" from Taiwan. Dear Reagan: In your letter dated September 8, 1997, you requested a tariff classification ruling. The Crossword Keeper is a flip top lap desk. It will be imported empty, after which it will be packaged with a crossword book, a crossword dictionary, pencil and pencil sharpener. The Crossword Keeper is approximately 12" by 16" in size, and is composed of a heat sealed vinyl cover with a chipboard core. As you requested, your sample is being returned. The applicable subheading for the Crossword Keeper 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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