E82033 E8 Ruling Active

The tariff classification of a stationery set from China

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

Tariff classification

HTS codes: 8304.00.0000

Headings: 8304

Product description

The sample you supplied is item #991702, a 5-piece stationery set. The set contains a memo pad holder with pad, an envelope holder, a letter opener, a name-card holder and a container for pens. All of the items are made of silver-plated base metal.

CBP rationale

The applicable subheading for the 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, pentrays, office-stamp stands and similar office or desk equipment, of base metal.

Full text

NY E82033 June 14, 1999 CLA-2-83:RR:NC:N1:113 E82033 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a stationery set from China Dear Ms. Aldinger: In your letter dated May 28, 1999, you requested a tariff classification ruling. The sample you supplied is item #991702, a 5-piece stationery set. The set contains a memo pad holder with pad, an envelope holder, a letter opener, a name-card holder and a container for pens. All of the items are made of silver-plated base metal. The applicable subheading for the 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, pentrays, office-stamp stands and similar office or desk equipment, of base metal. The rate of duty will be 3.9 percent. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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