The tariff classification of the "Super Doodle Desk Set" (Article No. 11920) from Hong Kong.
Issued May 1, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The Super Doodle Desk Set consists of a plastic lap desk, 6 markers, 8 crayons and a 50-inch plain paper roll attached on a roller at the head of the desk. The desk has slots to hold the markers and crayons. These items are packaged together for retail set and are classified together as a set. The essential character of the set is imparted by the plastic lap desk.
CBP rationale
The applicable subheading for the Super Doodle Desk Set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies.
Full text
NY J83832 May 1, 2003 CLA-2-39:RR:NC:SP:221 J83832 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 the “Super Doodle Desk Set” (Article No. 11920) from Hong Kong. Dear Mr. Yuen : In your letter dated April 22, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The Super Doodle Desk Set consists of a plastic lap desk, 6 markers, 8 crayons and a 50-inch plain paper roll attached on a roller at the head of the desk. The desk has slots to hold the markers and crayons. These items are packaged together for retail set and are classified together as a set. The essential character of the set is imparted by the plastic lap desk. The applicable subheading for the Super Doodle Desk Set 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
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