U.S. Customs and Border Protection · CROSS Database · 7 HTS codes referenced
Primary HTS Code
4820.10.2010
$38.6M monthly imports
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Federal Register
2 docs
Related notices & rules
Ruling Age
30 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-04-29 · Updates monthly
The tariff classification of a paper stationery gift set in a basket, from China.
NY 818562 February 7, 1996 CLA-2-48:RR:NC:GI:234 818562 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 4820.10.2020; 4823.59.4040; 4817.10.0000; 6702.90.3500; 4602.10.0900; 9609.10.0000 Mr. Jim Harrison Price Costco, Inc. 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a paper stationery gift set in a basket, from China. Dear Mr. Harrison: In your letter dated January 17, 1996, you requested a tariff classification ruling. A sample identified as a "stationery gift set" was submitted and is being returned to you. It consists of a number of items propped up for display within a bamboo basket, shrink-wrapped for retail sale. The individual components are as follows: > A 6 1/4" x 8 1/4" "journal," composed of a quantity of blank paper pages permanently bound within paperboard covers, suitable for use as a diary. > A 3 1/4" x 6 1/2" alphabetically-tabbed address book, constructed like the above journal. > A 4" x 6" paper note pad. > A quantity of loose, 5 1/2" x 7" sheets of writing paper. > Matching envelopes for the writing paper. > Two wood-encased lead pencils. > An artificial flower, which appears to be made of man-made textile fibers. > An open, 9 1/2" x 8" x 4 1/2" oval-shaped basket made primarily of flat, interwoven strips of bamboo. This multicolored basket also features an upper rim and carrying handles made of unidentified bundled fibers. In our opinion, the above-described items do not all share the same purpose or function, and thus do not comprise "goods put up in sets for retail sale," for tariff classification purposes. Most significantly, the bamboo basket can be used as a receptacle for other articles, or on its own as a decorative piece. Consequently, each item in the group will be classified separately. The applicable subheading for the journal and for the address book will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound. The rate of duty will be 3.2%. The applicable subheading for the note pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 3.2%. The applicable subheading for the loose sheets of writing paper (stationery) will be 4823.59.4040, HTS, 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 2.4%. The applicable subheading for the envelopes will be 4817.10.0000, HTS, which provides for envelopes of paper or paperboard. The rate of duty will be 3.2%. The applicable subheading for the textile flower will be 6702.90.3500, HTS, which provides for artificial flowers...of man-made fibers. The rate of duty will be 9%. The applicable subheading for the basket will be 4602.10.0900, HTS, which provides for other baskets and bags, whether or not lined, of vegetable plaiting materials: of bamboo: other than wickerwork. The rate of duty will be 10%. 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 + 4.3% ad valorem. 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 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division