U.S. Customs and Border Protection · CROSS Database · 7 HTS codes referenced
Primary HTS Code
4820.10.2020
$36.6M monthly imports
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Federal Register
2 docs
Related notices & rules
Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
22 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of articles of paper stationery, a pen, pencils and an eraser, all packed together in a plastic shoulder bag, from China.
NY J84900 May 28, 2003 CLA-2-48:RR:NC:SP:234 J84900 CATEGORY: Classification TARIFF NO.: 4820.10.2020; 4820.10.2010; 9608.10.0000; 9609.10.0000; 3926.10.0000; 4016.92.0000; 4202.22.1500 Mr. David Engel American Studio Designs, Ltd. 12 Havemeyer Place Greenwich, CT 06830 RE: The tariff classification of articles of paper stationery, a pen, pencils and an eraser, all packed together in a plastic shoulder bag, from China. Dear Mr. Engel: In your letter dated May 19, 2003, you requested a tariff classification ruling. A sample identified as a #61405 “Mini Messenger Bag Set” was submitted for our examination. It consists of a number of items put up together for retail sale in a child’s shoulder bag. Although all of the items in the bag relate to writing activities, the bag itself is generic in nature, having the capacity to hold numerous other items and being well suited for independent use. For that reason, the various items comprising product #61405 will not be considered “goods put up in sets for retail sale” for tariff purposes, and will therefore be classified separately. The individual items are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate, and tariff description. A 2½” x 3” spiral-bound paper note pad with an attached loop of cord. 4820.10.2020/ 0.4%. (Memorandum pads, letter pads and similar articles, of paper or paperboard) A 3¾” x 5½” hardbound paper journal (diary). 4820.10.2010/ 0.4%. (Diaries and address books, bound, of paper or paperboard) A 3” square “sticky-note pad” of paper. 4820.10.2020/ 0.4%. (Memorandum pads, letter pads and similar articles, of paper or paperboard) A ballpoint pen. 9608.10.0000/ 0.8 cents each + 5.4%. (Ball point pens) 3 pencils. 9609.10.0000/ 14 cents per gross + 4.3%. (Pencils and crayons, with leads encased in a wooden sheath.) [Note: The pencils may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.] A retractable eraser in a plastic holder resembling a tube of lipstick. If the eraser itself is of plastics: 3926.10.0000/ 5.3% (Other articles of plastics…office or school supplies.) Or, alternatively, if the eraser itself is of rubber: 4016.92.0000/ 4.2% (Other articles of vulcanized rubber other than hard rubber…erasers.) A 3½” x 9½” x 10”(H) “messenger bag” in which all of the above items are packed. Made of PVC plastic sheeting, this is a child’s shoulder bag featuring both a top zipper and a flap closure with hook-and-loop type fastener. The bag also has an adjustable textile carrying strap. 4202.22.1500/ 16.4%. (Handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic) 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.