Base
8635091991-06-12New YorkClassification

The tariff classification of a stationery set in a pencilbox from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3923.10.0000

$94.4M monthly imports

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

34 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of a stationery set in a pencilbox from Taiwan.

Ruling Text

NY 863509 June 12, 1991 CLA-2-39:S:N:N3G:221 863509 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a stationery set in a pencil box from Taiwan. Dear Ms. Webster: In your letter dated May 13, 1991, you requested a tariff classification ruling. The stationery set (Article No. 4755) consists of a ballpoint pen, pencil, plastic ruler, eraser and a sharpener packaged in a pencil box composed of molded plastics. The applicable subheading for the stationery set will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics; boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport