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The tariff classification of a stationery set from Taiwan.
Issued February 8, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D86592 (February 8, 1999)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
You submitted a sample of a zippered folder made of plastic sheeting. Inside the folder is a plastic packing tray molded to form compartments for various stationery items. The contents include a molded plastic pencil case, a ball point pen, a pencil, a pencil sharpener, a sheet of stickers and a notebook. The articles constitute a set, and the essential character is imparted by the zippered folder and molded plastic pencil case.
CBP rationale
The applicable subheading for the stationery set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.
Full text
NY D86592 February 8, 1999 CLA-2-39:RR:NC:SP:221 D86592 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Nohemy Valdivieso Nohemy Customs Broker, Inc. 11222 La Cienega Blvd. Suite 135 Inglewood, CA 90304 RE: The tariff classification of a stationery set from Taiwan. Dear Mr. Valdivieso: In your letter dated January 11, 1999, on behalf of Pecoware Company, Inc., you requested a tariff classification ruling. You submitted a sample of a zippered folder made of plastic sheeting. Inside the folder is a plastic packing tray molded to form compartments for various stationery items. The contents include a molded plastic pencil case, a ball point pen, a pencil, a pencil sharpener, a sheet of stickers and a notebook. The articles constitute a set, and the essential character is imparted by the zippered folder and molded plastic pencil case. The applicable subheading for the stationery set 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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