When a stationery set contains a non-paper item such as a pen, the set may no longer qualify for classification as a whole under this heading. GRI 3(b) requires that the essential character be determined by the predominant component; if the pen or other non-paper article is a significant element, the set may need to be classified by its most important component or broken into separate entries. A customs broker should review the specific assortment before importation.

Both box and wallet formats are explicitly named within this heading, so the physical form of the outer container does not change the classification provided it is made of paper or paperboard and contains assorted stationery. The critical factors are the material of the container and the nature of the contents, not whether the outer form is rigid (box) or flexible (wallet or folder).