The tariff classification of a paper note pad in a plastic cover, from Taiwan.
Issued August 28, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.10.2020
Headings: 4820
Product description
It is a 3" x 4 1/4" folder, made of clear, flexible plastic sheeting, with an interior pocket that holds a removable note pad. The latter consists of numerous blank paper sheets, adhesive-bound along the top edge within a matchbook-like paperboard cover. The plastic folder features a snap closure, and is decorated on its front surface with a small lenticular-screen type of applique whose printed design appears to change when viewed from different angles.
Full text
NY A86676 August 28, 1996 CLA-2-48:RR:NC:GI:234 A86676 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of a paper note pad in a plastic cover, from Taiwan. Dear Ms. Balice: In your letter dated August 13, 1996, you requested a tariff classification ruling. A sample identified as a "Style 19557 Notebook" was submitted and will be retained for reference. It is a 3" x 4 1/4" folder, made of clear, flexible plastic sheeting, with an interior pocket that holds a removable note pad. The latter consists of numerous blank paper sheets, adhesive-bound along the top edge within a matchbook-like paperboard cover. The plastic folder features a snap closure, and is decorated on its front surface with a small lenticular-screen type of applique whose printed design appears to change when viewed from different angles. The applicable subheading for the "Style 19557 Notebook" 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 3.2%. We note that the sample is not marked with its country of origin. The imported articles will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a letters to Santa kit from China
The tariff classification of note pads from China
The tariff classification and country of origin of an easel-sized paper pad
The tariff classification of note pads from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of an organizer from Vietnam
The tariff classification of note pads from Vietnam
The tariff classification of a calendar, memo pads, and pen from China
The tariff classification of a “Clipfolio with Notepad” from China
The country of origin marking of padfolios
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 →