The tariff classification of a memo pad from Taiwan, HongKong or China.

NY 877476 August 21, 1992 CLA-2-48:S:N1:234 877476 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Cleta J. Magyar Impact International, Inc. 1515 N. Federal Highway, Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a memo pad from Taiwan, Hong Kong or China. Dear Ms. Magyar: In your letter dated August 13, 1992, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a 3 x 5 inch memo pad consisting of 60 sheets of blank lined paper, spiral-bound at the top between two paperboard covers. The front cover is printed in color with a cartoon scene accompanied by the title "Disney's Beauty and the Beast." The back cover is printed with a bar code, your company's name, logo and address, and the country of origin. The applicable subheading for the 3 x 5 inch memo pad (item no. 5253) 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 4%. We note that the front cover of the memo pad bears the legend, "Copyright Disney." We presume you are aware that such material is not to be imported in violation of copyright laws, and that unauthorized importations will be subject to seizure and/or penalty action. 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