D86477 D8 Ruling Active

The tariff classification of a paperweight from China

Issued January 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8304.00.0000

Headings: 8304

Product description

The merchandise is a heart-shaped paperweight made of nickel-plated zinc alloy and backed with felt. The top of the paperweight is engraved with the name of a designer, Ralph Lauren, and the name of his perfume, Romance. It measures approximately 2 inches in width, 2 inches in length, and .5 inch in depth. The paperweight will be used as a promotional item.

CBP rationale

The applicable subheading for the paperweight 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 and parts thereof, of base metal.

Full text

NY D86477 January 14, 1999 CLA-2-83:RR:NC:MM:113 D86477 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ms. Irene Kwok CDP Asia, Ltd. 3/F California Tower 30-32 d’Aguilar Street Central, Hong Kong RE: The tariff classification of a paperweight from China Dear Ms. Kwok: In your letter dated December 18,1998, you requested a tariff classification ruling. The merchandise is a heart-shaped paperweight made of nickel-plated zinc alloy and backed with felt. The top of the paperweight is engraved with the name of a designer, Ralph Lauren, and the name of his perfume, Romance. It measures approximately 2 inches in width, 2 inches in length, and .5 inch in depth. The paperweight will be used as a promotional item. The applicable subheading for the paperweight 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 and parts thereof, of base metal. The rate of duty will be 3.9 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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