The tariff classification of a child’s "diary activity kit" from Hong Kong.
Issued August 20, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.10.2010
Headings: 4820
Product description
It consists of a bound diary, complete with lock and key, accompanied by a number of accessories intended for decorating its covers and facilitating its use. The 6” x 7½” diary features 125 blank, ruled pages permanently bound between fabric-covered paperboard covers. The accessories are identified in your letter as follows: fuzzy fur strips with adhesive backing, assorted appliques, assorted “trims” (fur, bead and ribbon), colored ropes, cardboard letters with adhesive backing, a gel pen, two bookmarks, a tube of fabric glue and an instruction manual. The submitted sample appears to be incomplete, and it lacks the packaging in which it will be imported and sold. For the purposes of this ruling, it is assumed that all items of the kit will be imported together in a common retail container, suitable for sale directly to consumers without repackaging. For tariff purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the diary.
CBP rationale
The applicable subheading for the complete #261100 “Bratz Dazzlin’ Diary Activity Kit” will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard.
Full text
NY I85121 August 20, 2002 CLA-2-48:RR:NC:SP:234 I85121 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Ms. Kerri L. Brode ABC International Traders dba MGA Entertainment 16730 Schoenborn Street North Hills, CA 91343-6122 RE: The tariff classification of a child’s “diary activity kit” from Hong Kong. Dear Ms. Brode: In your letter dated July 25, 2002, you requested a tariff classification ruling. A sample identified as a “Bratz Dazzlin’ Diary Activity Kit” (#261100) was submitted and is being returned to you as requested. It consists of a bound diary, complete with lock and key, accompanied by a number of accessories intended for decorating its covers and facilitating its use. The 6” x 7½” diary features 125 blank, ruled pages permanently bound between fabric-covered paperboard covers. The accessories are identified in your letter as follows: fuzzy fur strips with adhesive backing, assorted appliques, assorted “trims” (fur, bead and ribbon), colored ropes, cardboard letters with adhesive backing, a gel pen, two bookmarks, a tube of fabric glue and an instruction manual. The submitted sample appears to be incomplete, and it lacks the packaging in which it will be imported and sold. For the purposes of this ruling, it is assumed that all items of the kit will be imported together in a common retail container, suitable for sale directly to consumers without repackaging. For tariff purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the diary. The applicable subheading for the complete #261100 “Bratz Dazzlin’ Diary Activity Kit” will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 0.8%. 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 journal from China
The tariff classification of journals from China
The tariff classification of baby journals and conversation cards from China.
The tariff classification of a Harry Potter collectibles kit from China
The tariff classification of journals and other supplies from Vietnam and China
The tariff classification of book lover’s kits from China
The tariff classification and country of origin of diaries
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 →