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The tariff classification of a stationery set from China and Taiwan.
Issued June 18, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H81594 (June 18, 2001)
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
The “Glitzy Glamour Love Letters” stationery set (Article #80081) consists of 4 felt tip markers, 4 stampers with an ink pad, 4 colored pencils, 2 sheets of stickers, a plastic clipboard with paper, envelopes, letter paper and a note pad. These items are packaged for retail sale in a carry case composed of molded plastics with a permanently affixed plastic tray that is shaped to hold the contents. This stationery set is considered a set for tariff purposes. The essential character is imparted by the plastic carry case. As you requested, the sample is being returned.
CBP rationale
The applicable subheading for the Glitzy Glamour Love Letters stationery set will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY H81594 June 18, 2001 CLA-2-39:RR:NC:SP:221 H81594 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Louis Shoichet Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a stationery set from China and Taiwan. Dear Mr. Shoichet: In your letter dated May 25, 2001, on behalf of Tara Toy Corporation, you requested a tariff classification ruling. A sample was provided with your letter. The “Glitzy Glamour Love Letters” stationery set (Article #80081) consists of 4 felt tip markers, 4 stampers with an ink pad, 4 colored pencils, 2 sheets of stickers, a plastic clipboard with paper, envelopes, letter paper and a note pad. These items are packaged for retail sale in a carry case composed of molded plastics with a permanently affixed plastic tray that is shaped to hold the contents. This stationery set is considered a set for tariff purposes. The essential character is imparted by the plastic carry case. As you requested, the sample is being returned. The applicable subheading for the Glitzy Glamour Love Letters stationery set will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. 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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