The tariff classification of a child’s paperboard chest containing various articles for coloring/decorating activity, from China.
Issued March 1, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.6600
Headings: 4823
Product description
It is a shrink-wrapped, rigid paperboard box, approximately 6½” x 8¾” x 5½”(H), having the shape of a truncated pyramid. The top has a hinged lid, which is restrained by a textile ribbon that prevents it from opening further than to a vertical position. The box has two sliding drawers which, together with a space under the lid, provide three storage spaces for small articles. The box and the drawers are covered with design-printed, coated paper. The box contains the following articles, all of which are intended to encourage the creation of “beautified” stationery: 8 sheets of paper stationery, 4 envelopes, 2 note pads, 6 markers, 3 pencils, an eraser, a sharpener, a vial of glitter glue, a packet of confetti, and assorted watercolors with brush. Together, the components of this product allow the user to create decorated stationery in an organized manner. The items will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the chest, which is the largest and costliest component. Accordingly,
CBP rationale
the applicable subheading for the complete product #6176 will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard.
Full text
NY K83202 March 1, 2004 CLA-2-48:RR:NC:SP:234 K83202 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a child’s paperboard chest containing various articles for coloring/decorating activity, from China. Dear Mr. Maher: In your letter dated February 6, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc. A sample identified as a # 6176 “Lil’ Bratz Stylin’ Lil’ Stationery Chest” was submitted for our examination and is being returned to you as requested. It is a shrink-wrapped, rigid paperboard box, approximately 6½” x 8¾” x 5½”(H), having the shape of a truncated pyramid. The top has a hinged lid, which is restrained by a textile ribbon that prevents it from opening further than to a vertical position. The box has two sliding drawers which, together with a space under the lid, provide three storage spaces for small articles. The box and the drawers are covered with design-printed, coated paper. The box contains the following articles, all of which are intended to encourage the creation of “beautified” stationery: 8 sheets of paper stationery, 4 envelopes, 2 note pads, 6 markers, 3 pencils, an eraser, a sharpener, a vial of glitter glue, a packet of confetti, and assorted watercolors with brush. Together, the components of this product allow the user to create decorated stationery in an organized manner. The items will be regarded for tariff purposes as “goods put up in sets for retail sale” whose essential character is imparted by the chest, which is the largest and costliest component. Accordingly, the applicable subheading for the complete product #6176 will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free. 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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