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863443 86 Ruling Active

The tariff classification of a desk pad or blotter, fromChina.

Issued June 4, 1991 by U.S. Customs and Border Protection.

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86 863443 (June 4, 1991)

Tariff classification

HTS codes: 4820.90.0000

Headings: 4820

Product description

It is a flat, rectangular paperboard sheet, 55 cm x 39 cm, approximately 4.3 mm thick, covered on both faces with sheets of paper, pink in color, and is decorated with a red print textile around the edges. The left and right sides of the upper face have textile-covered pockets, 6.5 cm in width, into which a blotting pad may be inserted, which will cover that face. You designate the article as "Style 73-623 Desk Blotter".

CBP rationale

The applicable subheading for the desk pad or blotter described, Style 73-623, will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated) articles of stationery, of paper or paperboard, including blotter pads.

Full text

NY 863443 JUN 04 1991 CLA-2-48:S:N1:234 863443 CATEGORY: Classification TARIFF NO.: 4820.90.0000 Ms. Mona Webster Target Stores 33 South Sixth Street Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a desk pad or blotter, from China. Dear Ms. Webster: In your letter dated May 7, 1991, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a flat, rectangular paperboard sheet, 55 cm x 39 cm, approximately 4.3 mm thick, covered on both faces with sheets of paper, pink in color, and is decorated with a red print textile around the edges. The left and right sides of the upper face have textile-covered pockets, 6.5 cm in width, into which a blotting pad may be inserted, which will cover that face. You designate the article as "Style 73-623 Desk Blotter". The applicable subheading for the desk pad or blotter described, Style 73-623, will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated) articles of stationery, of paper or paperboard, including blotter pads. The rate of duty will be 5.3 percent ad valorem. 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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