The tariff classification of a “Lap Desk Activities Case” from Hong Kong.
Issued April 29, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The Lap Desk Activities Kit (Article No. 11941) consists of a lap desk in which 8 crayons, 3 markers, 4 cardboard paint projects and 10 pieces of paper are included. The lap desk itself consists of a plastic case and a pillow. The plastic forms the base of the desk and holds stationery items. The pillow provides comfortable support when holding the desk in the lap. The Lap Desk Activities Kit is classified as a set. The lap desk imparts the essential character of the set, and the plastic portion imparts the essential character of the lap desk.
CBP rationale
the desk in the lap. The Lap Desk Activities Kit is classified as a set. The lap desk imparts the essential character of the set, and the plastic portion imparts the essential character of the lap desk. The applicable subheading for the Lap Desk Activities Kit 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.
Full text
NY I81104 April 29, 2002 CLA-2-39:RR:NC:SP:221 I81104 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Bisfred Yuen Creative Kids International, Inc. Rm 408-409 Houston Centre 63 Mody Road Tsimshatsui, Kowloon, Hong Kong RE: The tariff classification of a “Lap Desk Activities Case” from Hong Kong. Dear Mr. Yuen: In your letter dated April 8, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The Lap Desk Activities Kit (Article No. 11941) consists of a lap desk in which 8 crayons, 3 markers, 4 cardboard paint projects and 10 pieces of paper are included. The lap desk itself consists of a plastic case and a pillow. The plastic forms the base of the desk and holds stationery items. The pillow provides comfortable support when holding the desk in the lap. The Lap Desk Activities Kit is classified as a set. The lap desk imparts the essential character of the set, and the plastic portion imparts the essential character of the lap desk. The applicable subheading for the Lap Desk Activities Kit 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of school supply kits from China
The tariff classification of a plastic bookmark kit from China
The tariff classification of bookmarks from China
The tariff classification of Valentine’s Day cards with novelty items from China
The tariff classification and marking of adhesive tape with dispensers
The tariff classification of plastic bookmarks from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of an educational kit from China.
The tariff classification of Valentine cards with toys and novelties from China
The tariff classification and country of origin of tape dispensers and tape
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →