U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-08-08 · Updates real-time
The tariff classification of a stationery kit from China
NY C83450 January 22, 1998 CLA-2-83:RR:NC:MM:113 C83450 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 8205.59.5560; 8305.20.0000; 8305.90.3010; 8472.90.9550 Ms. Jerri Biglow Marlowe & Company, Inc. P.O. Box 90459 Los Angeles, CA 90009 RE: The tariff classification of a stationery kit from China Dear Ms. Biglow: In your letter dated January 7, 1998, on behalf of CBB Group, Inc., you requested a tariff classification ruling. The merchandise is a 4-piece stationery kit, item number 68104. It consists of a small stapler, a staple remover, a box of staples, and a plastic dispenser containing paper clips. For classification purposes, each item will be treated separately. The applicable subheading for the stapler will be 8472.90.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines, other, other, other. The rate of duty will be 2.2 percent ad valorem. The applicable subheading for the staple remover will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools not elsewhere specified or included...other handtools, and parts thereof, other, other, other, of iron or steel, other, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the staples will be 8305.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for staples in strips, of base metal. The rate of duty will be 0.2 percent ad valorem. The applicable subheading for the plastic dispenser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the paper clips will be 8305.90.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for paper clips, wholly of wire. The rate of duty will be 0.8 percent ad valorem. Paper clips from China may be subject to antidumping duties. Before you import, we recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division