The tariff classification of stationery desk sets from China.
Issued October 7, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
The first sample, identified as a “Stationery Desk Set” (SKU# 3-450-3137), consists of a flat, 5¼” x 7” plastic-coated paperboard platform having the following receptacles (made of the same material) permanently attached to its surface: · A hexagonal pencil cup, 2½” high. · An open, rectangular box, 1¾” high, suitable for holding paper clips, rubber bands, etc. · An upright sleeve, which holds a small, removable address book. · A 1”-high tray which holds a quantity of loose, 3¼” x 4” sheets of note paper. The tray has a flip-open, picture-frame cover that can be propped up to display any photo inserted into it. Attached to the front of the tray is a loop which holds a 3¼” pencil. The above-described items will be considered “goods put up in sets for retail sale” whose essential character is imparted by the platform/holder unit, which acts as a centerpiece and organizer.
CBP rationale
small items on one’s desk. All of the items bear matching printed designs, and are evidently intended to be used together as a desk accessory ensemble. They will be considered “goods put up in sets for retail sale” whose essential character is imparted by the frame and the box, both of which are classifiable in the same subheading. The applicable subheading for the complete #3-450-3196 “Stationery Set with Photo Frame” will be 4823.90.6500, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 2.8%. Importations from China of certain cased pencils of any shape or dimension that feature cores of graphite or other materials encased in wood and/or man-made materials, whether or not decorated and whether or not tipped (e.g., with erasers, etc.) in any fashion, and either sharpened or unsharpened, may be subject to dumping duties. Before importing the goods, we suggest that you contact: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, D.C. 20230
Full text
NY E87495 October 7, 1999 CLA-2-48:RR:NC:SP:234 E87495 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Nikki Adams Dolgencorp, Inc. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of stationery desk sets from China. Dear Ms. Adams: In your letter dated September 28, 1999, you requested a tariff classification ruling. Two samples were submitted and are being returned to you as requested. The first sample, identified as a “Stationery Desk Set” (SKU# 3-450-3137), consists of a flat, 5¼” x 7” plastic-coated paperboard platform having the following receptacles (made of the same material) permanently attached to its surface: · A hexagonal pencil cup, 2½” high. · An open, rectangular box, 1¾” high, suitable for holding paper clips, rubber bands, etc. · An upright sleeve, which holds a small, removable address book. · A 1”-high tray which holds a quantity of loose, 3¼” x 4” sheets of note paper. The tray has a flip-open, picture-frame cover that can be propped up to display any photo inserted into it. Attached to the front of the tray is a loop which holds a 3¼” pencil. The above-described items will be considered “goods put up in sets for retail sale” whose essential character is imparted by the platform/holder unit, which acts as a centerpiece and organizer. The applicable subheading for the complete #3-450-3137 “Stationery Desk Set” will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 2.8%. The second sample, identified as a “Stationery Set with Photo Frame” (SKU# 3-450-3196), consists of the following components (which, in their imported condition, will be shrink wrapped together for retail sale): · A 3½” x 4½” paper memo pad. · A 2 5/8” x 4” address book with paperboard covers. · A 4½” pencil. · A 3” x 4” coated-paperboard photo frame incorporating a fold-out stand. · A 1½” x 3¾” x 3¾” coated-paperboard box, with removable lid, suitable for holding small items on one’s desk. All of the items bear matching printed designs, and are evidently intended to be used together as a desk accessory ensemble. They will be considered “goods put up in sets for retail sale” whose essential character is imparted by the frame and the box, both of which are classifiable in the same subheading. The applicable subheading for the complete #3-450-3196 “Stationery Set with Photo Frame” will be 4823.90.6500, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 2.8%. Importations from China of certain cased pencils of any shape or dimension that feature cores of graphite or other materials encased in wood and/or man-made materials, whether or not decorated and whether or not tipped (e.g., with erasers, etc.) in any fashion, and either sharpened or unsharpened, may be subject to dumping duties. Before importing the goods, we suggest that you contact: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, D.C. 20230 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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