CBP Ruling N061823 — The tariff classification of a desk blotter from China.

Tariff classification

Headings: 3926

Product description

The desk blotter, item 926434-052, consists of a top surface of cellular polyurethane plastic sheeting backed with a plain woven textile fabric. This plastic/textile combination is classified as a plastic material for tariff purposes with the textile backing considered to be mere reinforcement. The reverse or bottom side of the blotter is covered with a nonwoven textile fabric. Between the plastic top surface and textile bottom surface there is a layer of paperboard. There are eight plastic pockets or photo frames along the border of the desk blotter, four on the left side and four on the right side. The pockets are framed with polyurethane plastic sheeting and have clear plastic windows over the openings. The pockets fit wallet-size photographs. You suggest classification in heading 4820, as other stationery articles of paper or paperboard. However, the paperboard acts as little more than a stiffener. The plastic components provide not only the appearance, but also the working surface. In addition, the cost of the plastic components predominates significantly over the cost of the paperboard components.

CBP rationale

The applicable subheading for the desk blotter will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.

Full text

N061823 June 18, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Kevin Anderson Elsa L Inc. 800 A Street San Rafael, CA 94901 RE: The tariff classification of a desk blotter from China. Dear Mr. Anderson: In your letter dated May 13, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The desk blotter, item 926434-052, consists of a top surface of cellular polyurethane plastic sheeting backed with a plain woven textile fabric. This plastic/textile combination is classified as a plastic material for tariff purposes with the textile backing considered to be mere reinforcement. The reverse or bottom side of the blotter is covered with a nonwoven textile fabric. Between the plastic top surface and textile bottom surface there is a layer of paperboard. There are eight plastic pockets or photo frames along the border of the desk blotter, four on the left side and four on the right side. The pockets are framed with polyurethane plastic sheeting and have clear plastic windows over the openings. The pockets fit wallet-size photographs. You suggest classification in heading 4820, as other stationery articles of paper or paperboard. However, the paperboard acts as little more than a stiffener. The plastic components provide not only the appearance, but also the working surface. In addition, the cost of the plastic components predominates significantly over the cost of the paperboard components. The applicable subheading for the desk blotter 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 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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