The tariff classification of stationery articles and other items from China.
Issued August 13, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500, 4820.10.2010, 4823.90.6600, 4820.90.0000, 4820.10.2020
Product description
Item #16823 is a child’s desk set known as a “Princess U Desk Set.” It is a clear plastic clamshell pack containing the following items: a 13” x 20” paperboard desk blotter, a small spiral-bound paper address book, a gel pen, a paperboard-covered foam mouse pad, and a paperboard CD holder. For tariff purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the blotter, which is the largest and most expensive component.
CBP rationale
The applicable subheading for the complete #16823 “Princess U Desk Set” will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of stationery. The applicable subheading for the #17830 leather-bound journal will be 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. the applicable subheading for the #16373 “Susan Branch Baby Gift Set” will be 4823.90.6600, HTS, which provides for other (than certain enumerated) articles of coated paper or paperboard. The applicable subheading for the #14110 “Flavia Dream Magnetic Notepad” will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The applicable subheading for the #15432 “Mara-Boheme Photo Album” will be 3924.90.5500, HTS, which provides for other (than certain enumerated) household articles…, of plastics.
Full text
NY I84685 August 13, 2002 CLA-2-48:RR:NC:SP:234 I84685 CATEGORY: Classification TARIFF NO.: 4820.90.0000; 4820.10.2010; 4823.90.6600; 4820.10.2020; 3924.90.5500 Ms. Tina Hogoboom Colorbok, Inc. P.O. Box 188 Dexter, MI 48130 RE: The tariff classification of stationery articles and other items from China. Dear Ms. Hogoboom: In your letter dated July 29, 2002 you requested a tariff classification ruling on five products, samples of which were submitted for our examination. Item #16823 is a child’s desk set known as a “Princess U Desk Set.” It is a clear plastic clamshell pack containing the following items: a 13” x 20” paperboard desk blotter, a small spiral-bound paper address book, a gel pen, a paperboard-covered foam mouse pad, and a paperboard CD holder. For tariff purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the blotter, which is the largest and most expensive component. The applicable subheading for the complete #16823 “Princess U Desk Set” will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of stationery. The rate of duty will be 1.1%. Item #17830 is a 4¼” x 6¼” “journal” consisting of blank paper pages permanently bound within a leather cover. The binding incorporates an attached ribbon to serve as a bookmark. The applicable subheading for the #17830 leather-bound journal will be 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 0.8%. Item #16373 is identified as a “Susan Branch Baby Gift Set.” It is a retail pack consisting of four items, all of which are intended to help a parent organize and preserve child-related memorabilia. Three of the items are design-printed, coated paperboard receptacles. The first ofthese is a 10”-diameter, 5”-high heart-shaped “keepsake box.” The second is a cylindrical (2½” diameter by 2¼”-high) “baby’s first haircut box.” The third is a 1½” cubical “baby teeth box.” The remaining item in the set is a 4½” x 6¼” photo album consisting of plastic pages bound between paperboard covers. The complete “gift set” will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the boxes. Accordingly, the applicable subheading for the #16373 “Susan Branch Baby Gift Set” will be 4823.90.6600, HTS, which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%. Item #14110 is identified as a “Flavia Dream Magnetic Notepad.” It consists of 100 4” x 6½” sheets of design-printed note paper, bound along the top edge. The pad has a paperboard backer with an attached magnetic strip that enables the product to cling to a metal surface. The applicable subheading for the #14110 “Flavia Dream Magnetic Notepad” will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 0.8%. Item #15432 is identified as a “Mara-Boheme Photo Album.” It is a 9” x 9½” paperboard looseleaf binder containing plastic sleeve-type pages. The applicable subheading for the #15432 “Mara-Boheme Photo Album” will be 3924.90.5500, HTS, which provides for other (than certain enumerated) household articles…, of plastics. The rate of duty will be 3.4%. 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
More rulings on the same tariff codes
The tariff classification of greeting cards, calendars, and journals from China
The tariff classification of a writing kit from China
The tariff classification of unfinished journals and notebooks from China
The tariff classification of a letters to Santa kit from China
The tariff classification of note pads from China
The tariff classification and country of origin of an easel-sized paper pad
The tariff classification of a journal from China
The tariff classification of note pads from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of journals from China
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 →