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B 81189

February 4, 1997

CLA-2-48:RR:NC:2:234 B 81189

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500, 4820.10.2020, 4817.20.4000, 4817.10.0000, 4823.59.4040, 4820.10.2010, 9609.10.0000

Mr. Jim Harrison
Import Traffic Manager
Price Costco, Inc.
999 Lake Drive
Issaquah, Washington 98027

RE: The tariff classification of a "stationery treasure chest gift set", from China.

Dear Mr. Harrison:

In your letter dated January 15, 1997, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested.

The sample is nested set of three paperboard "chests", each with sliding drawers and set-up mirrors, containing an assortment of paper stationery articles, and two boxes of pencils.

The largest chest measures about 29 1/4 cm x 24 3/4 cm x 9 1/2 cm. The smallest chest measures about 7 1/4 cm x 6 1/2 cm x 6 cm. The smallest chest is not imported with any contents; its two sliding drawers are too small to accommodate paper stationery, but are designed for the storage of other articles. The other two chests will have contents as further described.

All three chests are equipped with mirrors underneath their lids, which may be set up at an angle so that a user may examine her toilette, turning each chest into a kind of "vanity" case.

This article, the "stationery treasure set gift set", will not be classified as "goods put up in sets for retail sale", as the requirement for products to "meet a particular (single) need or carry out a (single) specific activity", is not met.

The applicable subheading for the three chests, including mirrors, drawers, miscellaneous storage compartments, and, in the largest chest, an open interior box for holding unspecified articles, will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles of paper or paperboard. The rate of duty will be 3.7 percent.

Paper envelopes included in the "treasure chests" will be classified in HTS subheading 4817.10.0000, which provides for: Envelopes, of paper or paperboard. The rate of duty will be 2.8 percent.

Note cards, unprinted, included in the "treasure chests" will be classified in HTS subheading 4817.20.4000, which provides for: Other (than certain enumerated) Letter cards, plain postcards and correspondence cards, of paper or paperboard. The rate of duty will be 2.2 percent.

Pads of blank white notepaper, included in the "treasure chests" will be classified in HTS subheading 4820.10.2020, which provides for: Memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 2.8 percent.

Loose sheets of note paper, included in the "treasure chests", rectangular in shape, unprinted, in two sizes, the larger of which measures approximately 16 cm x 9 cm, will classify in HTS subheading 4823.59.4040, which provides for: Other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 2.1 percent.

A bound journal, and a bound address book, included in the "treasure chests", will classify in HTS subheading 4820.10.2010, which provides for: Diaries and address books, bound, of paper or paperboard. The rate of duty will be 2.8 percent.

The "stationery treasure chest gift set" contains also two boxes of pencils. One box, 16 cm long, contains ten (10) black lead pencils, without erasers. The second box, 13.5 cm long, contains eleven (11) pencils with variously colored leads, also without erasers.

The applicable subheading for the pencils will be 9609.10.0000, HTS, which provides for: Pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross and 4.3 percent.

Pencils imported from China may be subject to antidumping duties. We suggest that before importation you contact:

Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street & Constitution Ave., N.W.
Washington, D.C. 20230

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Gwenn Klein Kirschner

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