The tariff classification of a stationery box with implements from China.
Issued October 15, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.99.5060
Headings: 7323
Product description
The kit consists of a large storage box, said to be of tinplate. The box contains a notebook, a paper pad, pencils, crayons, a pencil sharpener and a glue stick. The box is decorated with pictures of the animated characters “The Incredibles.” In this case, we are of the opinion that the storage box constitutes the essential character of the set.
CBP rationale
The applicable subheading for this product will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, of tinplate, other.
Full text
NY K89728 October 15, 2004 CLA-2-73:RR:NC:N1:113 K89728 CATEGORY: Classification TARIFF NO.: 7323.99.5060 Mr. Joel K. Simon Serko & Simon, LLP 1700 Broadway, 31st Floor New York, NY 10019 RE: The tariff classification of a stationery box with implements from China. Dear Mr. Simon: In your letter dated September 23, 2004, you requested a ruling on behalf of Fashion Accessory Bazaar on tariff classification. The sample you provided is item SI 4840388, a stationery kit. The kit consists of a large storage box, said to be of tinplate. The box contains a notebook, a paper pad, pencils, crayons, a pencil sharpener and a glue stick. The box is decorated with pictures of the animated characters “The Incredibles.” In this case, we are of the opinion that the storage box constitutes the essential character of the set. The applicable subheading for this product will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, of tinplate, other. The general 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.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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