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The tariff classification of a desk organizer set from Taiwan.
Issued June 16, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R03980 (June 16, 2006)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
A photograph and descriptive literature were provided with your letter. The desk organizer set consists of a plastic multi-compartment desk organizer with a ruler, letter opener, utility knife, 4 ballpoint pens, a staple remover, paper clips, scissors, a note pad, a tape dispenser and tape. These items are packaged together for retail sale and will be classified together as a set in the tariff provision applicable to the article or articles that impart the essential character of the set. The plastic organizer, which makes up 46 percent of the set’s value, imparts the essential character to the set.
CBP rationale
The applicable subheading for the desk organizer set 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 R03980 June 16, 2006 CLA-2-39:RR:NC:SP:221 R03980 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a desk organizer set from Taiwan. Dear Mr. Crago: In your letter dated May 19, 2006, on behalf of Corporate Express, you requested a tariff classification ruling. A photograph and descriptive literature were provided with your letter. The desk organizer set consists of a plastic multi-compartment desk organizer with a ruler, letter opener, utility knife, 4 ballpoint pens, a staple remover, paper clips, scissors, a note pad, a tape dispenser and tape. These items are packaged together for retail sale and will be classified together as a set in the tariff provision applicable to the article or articles that impart the essential character of the set. The plastic organizer, which makes up 46 percent of the set’s value, imparts the essential character to the set. The applicable subheading for the desk organizer set 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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