R03722 R0 Ruling Active

The tariff classification of plastic desk pads with clear covers from China.

Issued May 8, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The submitted illustration depicts desk pads with clear covers. The pads with covers are made wholly of polypropylene plastic and are designed with rounded corners. They are identified as the item numbers listed below: C093RA01956 – 20” x 31” black desk pad with clear cover C093RA01957 – 19” x 24” black desk pad with clear cover C093RA01958 – 17” x 22” black desk pad with clear cover C093RA01959 – 20” x 31” burgundy desk pad with clear cover C093RA01960 – 19” x 24” burgundy desk pad with clear cover

CBP rationale

The applicable subheading for the plastic desk pads with clear covers 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 R03722 May 8, 2006 CLA-2-39:RR:NC:SP:221 R03722 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of plastic desk pads with clear covers from China. Dear Mr. Crago: In your letter dated April 13, 2006, on behalf of your client Corporate Express, you requested a tariff classification ruling. The submitted illustration depicts desk pads with clear covers. The pads with covers are made wholly of polypropylene plastic and are designed with rounded corners. They are identified as the item numbers listed below: C093RA01956 – 20” x 31” black desk pad with clear cover C093RA01957 – 19” x 24” black desk pad with clear cover C093RA01958 – 17” x 22” black desk pad with clear cover C093RA01959 – 20” x 31” burgundy desk pad with clear cover C093RA01960 – 19” x 24” burgundy desk pad with clear cover The applicable subheading for the plastic desk pads with clear covers 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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