891184 89 Ruling Active

The tariff classification of a note pad from China.

Issued October 13, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2020

Headings: 4820

Product description

It consists of a 3/8-inch thick stack of blank paper sheets, 3 x 4 inches in size, held together along one edge by an adhesive strip. This pad has been glued inside a folding cardboard cover, the surfaces of which are decorated with green plastic-coated paper. In addition to the pad, the cover also contains a loop which holds an inexpensive ball- point pen. The outside of the cover is equipped with a two-piece hook-and-loop type fastener which provides a way of conveniently mounting the article on a wall or other surface.

CBP rationale

The applicable subheading for the "Green Notepad" 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 891184 October 13, 1993 CLA-2-48:S:N8:234 891184 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Catherine Pritchard Expeditors International P.O. Box 2568 South San Francisco, CA 94083-2568 RE: The tariff classification of a note pad from China. Dear Ms. Pritchard: In your letter dated October 4, 1993, on behalf of Institutional Financing Services (Benicia, CA), you requested a tariff classification ruling. A sample identified as a "Green Notepad" was submitted and will be retained for reference. It consists of a 3/8-inch thick stack of blank paper sheets, 3 x 4 inches in size, held together along one edge by an adhesive strip. This pad has been glued inside a folding cardboard cover, the surfaces of which are decorated with green plastic-coated paper. In addition to the pad, the cover also contains a loop which holds an inexpensive ball- point pen. The outside of the cover is equipped with a two-piece hook-and-loop type fastener which provides a way of conveniently mounting the article on a wall or other surface. The applicable subheading for the "Green Notepad" 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 sample is not marked with its country of origin. The goods will be required to be so marked, legibly and in a conspicuous place, upon importation into the United States. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →