The tariff classification of a desk set from China
Issued June 20, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8304.00.0000
Headings: 8304
Product description
The merchandise under consideration is described as a “25 Piece Super Desk Set.” The set includes the following items: one base metal wire letter sorter, one base metal wire paper clip holder, one base metal wire pencil holder, one base metal wire memo holder with 100 sheets of paper, one base metal wire pair of bookends, twenty plastic coated wire paper clips, one set of large binder clips, one set of small binder clips, five colored magnets, one tape dispenser, one stapler, staples, one staple remover, one pair of scissors, a 12-inch plastic ruler, one 8-digit dual-powered calculator, three wood pencils, one 70 page journal with memo pocket, three highlighters, three ballpoint pens, one plastic eraser, one pencil sharpener, one plastic collapsible magazine holder, one 5x7 inch plastic photo frame and one base metal wire wastepaper basket. All components are packed within the wastepaper basket, which is imported shrink-wrapped and ready for retail sale. We find that the above-described product meets the requirements of “goods put up in sets for retail sale.” The essential character is imparted by the base metal wire desk-top accessories.
CBP rationale
The applicable subheading for the desk set will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.
Full text
N030696 June 20, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ms. Trudy Darlene Enlow UPS Trade Management Services, Inc. 2301 S. Centennial Ave Aiken, SC 29803 RE: The tariff classification of a desk set from China Dear Ms. Enlow: In your letter dated June 9, 2008, on behalf of Linens-N-Things, you requested a tariff classification ruling. A sample has been submitted and will be returned to you. The merchandise under consideration is described as a “25 Piece Super Desk Set.” The set includes the following items: one base metal wire letter sorter, one base metal wire paper clip holder, one base metal wire pencil holder, one base metal wire memo holder with 100 sheets of paper, one base metal wire pair of bookends, twenty plastic coated wire paper clips, one set of large binder clips, one set of small binder clips, five colored magnets, one tape dispenser, one stapler, staples, one staple remover, one pair of scissors, a 12-inch plastic ruler, one 8-digit dual-powered calculator, three wood pencils, one 70 page journal with memo pocket, three highlighters, three ballpoint pens, one plastic eraser, one pencil sharpener, one plastic collapsible magazine holder, one 5x7 inch plastic photo frame and one base metal wire wastepaper basket. All components are packed within the wastepaper basket, which is imported shrink-wrapped and ready for retail sale. We find that the above-described product meets the requirements of “goods put up in sets for retail sale.” The essential character is imparted by the base metal wire desk-top accessories. The applicable subheading for the desk set will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. The rate of duty will be 3.9 percent 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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