The tariff classification of a stationery kit from China.
Issued February 13, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
It consists of a pair of scissors made entirely of plastics, a plastic pencil holder, an oversized plastic paper clip, a plastic ruler, a pencil sharpener, a pen, and an eraser. The items are packaged for retail sale in a plastic blister pack with a cardboard backing. The kit is considered to be a set, with the essential character imparted by the plastic pencil holder, scissors and oversized clip.
CBP rationale
The applicable subheading for the stationery kit will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.
Full text
NY C83550 February 13, 1998 CLA-2-39:RR:NC:SP:221 C83550 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Jerri Biglow Marlowe & Co., Inc. P.O. Box 90459 Los Angeles, CA 90009 RE: The tariff classification of a stationery kit from China. Dear Ms. Biglow: In your letter dated January 7, 1998, on behalf of CBB Group Inc., you requested a tariff classification ruling. The sample submitted with your letter is a seven piece stationery kit, identified as item 68179. It consists of a pair of scissors made entirely of plastics, a plastic pencil holder, an oversized plastic paper clip, a plastic ruler, a pencil sharpener, a pen, and an eraser. The items are packaged for retail sale in a plastic blister pack with a cardboard backing. The kit is considered to be a set, with the essential character imparted by the plastic pencil holder, scissors and oversized clip. The applicable subheading for the stationery kit 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
More rulings on the same tariff codes
The tariff classification of school supply kits from China
The tariff classification of a plastic bookmark kit from China
The tariff classification of bookmarks from China
The tariff classification of Valentine’s Day cards with novelty items from China
The tariff classification and marking of adhesive tape with dispensers
The tariff classification of plastic bookmarks from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of an educational kit from China.
The tariff classification of Valentine cards with toys and novelties from China
The tariff classification and country of origin of tape dispensers and tape
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 →