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The tariff classification of a stationery set from Hong Kong.
Issued June 4, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H81641 (June 4, 2001)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The stationery set consists of a stapler, metal scissors, a plastic paperclip holder, a plastic tape dispenser and a pencil sharpener. These items are packaged together for retail sale. They will be classified together as a set. In determining which item(s) impart the essential character of the set, we must group those items that are provided for in the same heading. The tape dispenser and paperclip holder are both provided for in heading 3926. The combined cost of the tape dispenser and the paperclip holder is significantly greater than that of the next most costly item, the stapler. The tape dispenser and paperclip holder impart the essential character of the set. As you requested, the sample is being returned.
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, office or school supplies.
Full text
NY H81641 June 4, 2001 CLA-2-39:RR:NC:SP:221 H81641 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Donna MacKenzie Staples 500 Staples Drive Framingham, MA 01702 RE: The tariff classification of a stationery set from Hong Kong. Dear Ms. MacKenzie: In your letter dated April 27, 2001, you requested a tariff classification ruling. A sample was provided with your letter. The stationery set consists of a stapler, metal scissors, a plastic paperclip holder, a plastic tape dispenser and a pencil sharpener. These items are packaged together for retail sale. They will be classified together as a set. In determining which item(s) impart the essential character of the set, we must group those items that are provided for in the same heading. The tape dispenser and paperclip holder are both provided for in heading 3926. The combined cost of the tape dispenser and the paperclip holder is significantly greater than that of the next most costly item, the stapler. The tape dispenser and paperclip holder impart the essential character of the set. As you requested, the sample is being returned. 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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