The tariff classification of a child’s stationery set from China.
Issued March 11, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.10.2020
Headings: 4820
Product description
It consists of the following items packed together in a clear plastic envelope: Five 6¼” x 9” rectangular sheets of design-printed writing paper Three matching paper envelopes A small sheet of pressure-sensitive paper stickers printed with cartoon figures One pencil Two plastic paper clips A note pad consisting of 25 irregularly shaped sheets of lined white paper bound between design-printed paper covers One plastic eraser One 6” plastic ruler For tariff classification purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the note pad. Accordingly,
CBP rationale
the applicable subheading for the complete #84005 stationery set will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard.
Full text
NY H88438 March 11, 2002 CLA-2-48:RR:NC:SP:234 H88438 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a child’s stationery set from China. Dear Ms. Balice: In your letter dated February 25, 2002, you requested a tariff classification ruling. A sample identified as a style #84005 stationery set was submitted for our examination. It consists of the following items packed together in a clear plastic envelope: Five 6¼” x 9” rectangular sheets of design-printed writing paper Three matching paper envelopes A small sheet of pressure-sensitive paper stickers printed with cartoon figures One pencil Two plastic paper clips A note pad consisting of 25 irregularly shaped sheets of lined white paper bound between design-printed paper covers One plastic eraser One 6” plastic ruler For tariff classification purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the note pad. Accordingly, the applicable subheading for the complete #84005 stationery set will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 0.8%. The pencil in the set may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs. We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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