M82216 M8 Ruling Active

The tariff classification of a desktop organizer from China.

Issued April 17, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The organizer is designed with four open-top compartments to hold writing instruments, paper and other office supplies. There are two slots with clear plastic protectors for photographs to be displayed on the front face of the organizer. The base structure of the organizer is paperboard. The organizer is covered with textured cellular polyurethane sheeting.

CBP rationale

The applicable subheading for the organizer covered with cellular polyurethane sheeting will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies.

Full text

NY M82216 April 17, 2006 CLA-2-39:RR:NC:SP:221 M82216 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Karl Kane MYX, Inc. 300 Broadway Street, Suite 32 San Francisco, CA 94133 RE: The tariff classification of a desktop organizer from China. Dear Mr. Kane: In your undated follow-up letter to NY R03271, which was received in this office on April 6, 2006, you requested a tariff classification ruling. The sample submitted with your request is a multi-compartment desktop organizer measuring approximately 12 inches long by 4 ¼ inches wide by 4 inches high. The organizer is designed with four open-top compartments to hold writing instruments, paper and other office supplies. There are two slots with clear plastic protectors for photographs to be displayed on the front face of the organizer. The base structure of the organizer is paperboard. The organizer is covered with textured cellular polyurethane sheeting. The applicable subheading for the organizer covered with cellular polyurethane sheeting will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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