The tariff classification of a desk set from China
Issued October 2, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8304.00.0000
Headings: 8304
Product description
The tariff classification of a desk set from China
CBP rationale
The applicable subheading for the desk set will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal.
Full text
NY D82952 October 2, 1998 CLA-2-83:RR:NC:N1:113 D82952 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Mr. Edward L. Hart, Jr. V. Alexander & Co., Inc. P.O. Box 30250 Memphis, TN 38130-0250 RE: The tariff classification of a desk set from China Dear Mr. Hart: In your letter dated September 23, 1998, on behalf of The Sharper Image Corporation, you requested a tariff classification ruling. The merchandise is the OL500 Desk Set. The set contains a letter opener, a memo pad and pen holder, a name card holder and a pen. Each of these items is made of metal, with a leather-like trim. The desk set will be sold at retail in a gift box. The applicable subheading for the desk set will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal. The rate of duty will be 4.3 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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