812474 81 Ruling Active

The tariff classification of pocket organizers (memo pads) with ball point pens, from China and Taiwan.

Issued July 18, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2020

Headings: 4820

Product description

It is a three-piece pocket organizer set consisting of a textile- reinforced vinyl folder ("checkbook style cover") which contains a 2 1/2" x 6" blank paper memo pad and a ball point pen. The folder, which measures about 3 3/4" x 6 1/2" when closed, incorporates interior pockets, one of which holds the memo pad, and a loop, which holds the pen.

CBP rationale

The applicable subheading for the three-piece pocket organizer set will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard.

Full text

NY 812474 July 18, 1995 CLA-2-48:S:N3:234 812474 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. Mark Stein Custom Direct, Inc. Park Eighty West, Plaza Two, Suite 200 Saddle Brook, NJ 07662 RE: The tariff classification of pocket organizers (memo pads) with ball point pens, from China and Taiwan. Dear Mr. Stein: In your undated letter, received by this office on July 5, 1995, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a three-piece pocket organizer set consisting of a textile- reinforced vinyl folder ("checkbook style cover") which contains a 2 1/2" x 6" blank paper memo pad and a ball point pen. The folder, which measures about 3 3/4" x 6 1/2" when closed, incorporates interior pockets, one of which holds the memo pad, and a loop, which holds the pen. The applicable subheading for the three-piece pocket organizer set will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 3.6%. It is to be noted that the above classification applies to all three pieces as a unit, since they will be imported as "goods put up in sets for retail sale." This contrasts with the scenario outlined in New York Ruling Letter 811485 (issued to you on June 22, 1995), in which the pens were to arrive physically separated from the organizers, and thus had to be classified separately. 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

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