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The tariff classification of a stationery kit from China.
Issued February 13, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C83550 (February 13, 1998)
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
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