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H83012 H8 Ruling Active

The tariff classification of the “Thermos Executive Desk Organizer with Insulated Mug” from China.

Issued July 20, 2001 by U.S. Customs and Border Protection.

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H8 H83012 (July 20, 2001)

Tariff classification

HTS codes: 4820.10.2020, 3926.10.0000

Headings: 3926, 4820

Product description

At the time of importation, the desk organizer will not include the thermos, which will be added later. As imported, the desk organizer includes a clock, a plastic pen and pencil holder cup, a note pad, and a plastic base to hold these items. Since the desk organizer is not packaged for retail sale at the time of importation, the organizer is not classified as a set, and the all the articles in it are separately classified.

CBP rationale

The applicable subheading for the plastic base and plastic pen and pencil holder cup 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 applicable subheading for the note pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles of paper.

Full text

NY H83012 July 20, 2001 CLA-2-39:RR:NC:SP:221 H83012 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 4820.10.2020 Mr. Peter A. Pennesi V. Alexander & Co., Inc. P.O. Box 30250 Memphis, Tenn. 38130-0250 RE: The tariff classification of the “Thermos Executive Desk Organizer with Insulated Mug” from China. Dear Mr. Pennesi: In your letter dated June 18, 2001, on behalf of The Thermos Company, you requested a tariff classification ruling. A sample was provided with your letter. At the time of importation, the desk organizer will not include the thermos, which will be added later. As imported, the desk organizer includes a clock, a plastic pen and pencil holder cup, a note pad, and a plastic base to hold these items. Since the desk organizer is not packaged for retail sale at the time of importation, the organizer is not classified as a set, and the all the articles in it are separately classified. The applicable subheading for the plastic base and plastic pen and pencil holder cup 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. The applicable subheading for the note pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles of paper. The rate of duty will be 1.2 percent ad valorem. In order to classify the clock, we require additional information. Please provide the thickness of the movement. 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. If you have any questions regarding the additional information requested about the clock, contact National Import Specialist Barbara Kiefer at 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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