Base
B862611997-06-20New YorkClassification

The tariff classification of a pencil cup, a bulletin board and a desk blotter from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6307.90.9989

$309.2M monthly imports

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of a pencil cup, a bulletin board and a desk blotter from Taiwan.

Ruling Text

NY B86261 June 20, 1997 CLA-2-63:RR:NC:TA:352 B86261 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 4823.90.8500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central RD. Hoffman Estates, IL 60195-1930 RE: The tariff classification of a pencil cup, a bulletin board and a desk blotter from Taiwan. Dear Ms. Balice: In your letter dated May 30, 1997, you requested a tariff classification ruling. The following samples were submitted: 1. The pencil cup, style number 97610, is made of a cardboard base covered with knit pile fabric. It measures approximately 4 3/4" x 3 1/2". 2. The bulletin board, style number 97615, is constructed of cardboard covered with cork material on one side and sponge material on the other side. The edges are covered with knit pile fabric. It measures approximately 18" x 12 1/4". 3. The desk blotter, style number 97614, is composed of cardboard covered on one side with knit pile fabric and the other side a vinyl material. The blotter features knit pile fabric pockets which houses a paper calendar. Attached onto the front is a clear plastic sheeting. The applicable subheading for the pencil cup and desk blotter will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the bulletin board will be 4823.90.8500, HTS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be 3.7 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

Related Rulings for HTS 6307.90.99.89

Other CBP classification decisions referencing the same tariff code.