K84811 K8 Ruling Active

The tariff classification of a child’s stationery set from China.

Issued April 28, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4817.30.0000

Headings: 4817

Product description

A sample identified as a “Polly Pocket Stationery Chest” (Item no. 32974) was submitted for our examination and is being returned to you as requested. The product consists of a 5” x 6¼” x 7”(H) rigid paperboard box featuring an upper storage compartment and two drawers that contain stationery supplies. The box, which has a hinged, flip-open lid, is covered with design-printed coated paper. The items contained within the box are as follows: two miniature paper note pads in novelty shapes with four matching envelopes, two sheets of printed paper stickers, two “fuzzy” postcards, eight note cards, four miniature colored pencils, two regular pencils, a handheld pencil sharpener, a plastic-foam eraser and four miniature markers.

CBP rationale

The applicable subheading for the complete #32974 “stationery chest” will be 4817.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.

Full text

NY K84811 April 28, 2004 CLA-2-48:RR:NC:SP:234 K84811 CATEGORY: Classification TARIFF NO.: 4817.30.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a child’s stationery set from China. Dear Ms. Wierbicki: In your letter dated April 13, 2004, you requested a tariff classification ruling on behalf of Tara Toy Corporation. A sample identified as a “Polly Pocket Stationery Chest” (Item no. 32974) was submitted for our examination and is being returned to you as requested. The product consists of a 5” x 6¼” x 7”(H) rigid paperboard box featuring an upper storage compartment and two drawers that contain stationery supplies. The box, which has a hinged, flip-open lid, is covered with design-printed coated paper. The items contained within the box are as follows: two miniature paper note pads in novelty shapes with four matching envelopes, two sheets of printed paper stickers, two “fuzzy” postcards, eight note cards, four miniature colored pencils, two regular pencils, a handheld pencil sharpener, a plastic-foam eraser and four miniature markers. The applicable subheading for the complete #32974 “stationery chest” will be 4817.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. 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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