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NY R04851

October 2, 2006

CLA-2-39:RR:E:NC:SP:221 R04851


TARIFF NO.: 3926.10.0000

Mr. Tsz Kin Terry Wong
Hanson Fullwin Paper Products Mfy. Ltd.
Unit 602, Wah Chun Industrial Centre
95 Chai Wan Kok Street
Tsuen Wan, Hong Kong

RE: The tariff classification of a plastic stationery caddy from China.

Dear Mr. Wong:

In your letter dated September 8, 2006, you requested a tariff classification ruling.

A photograph was provided with your letter. The caddy is a polystyrene plastic desktop organizer that will be imported with loose sheet papers packaged for retail sale with the caddy. The caddy has several compartments for storing several desk items not imported with the caddy, such as pens and pencils. The caddy and the loose sheet papers will be classified together as a set in the provision applicable to the article which imparts the essential character of the set. The essential character is imparted by the plastic caddy.

The applicable subheading for the plastic desktop caddy with the included paper sheets will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice 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.


Robert B. Swierupski

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