The tariff classification of a note pad in a plastic case, from China.
Issued April 14, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.10.2020
Headings: 4820
Product description
It is a 4 1/2" x 6" folding vinyl case which contains three small lined-paper memo pads. All three pads have been slipped into a single pocket inside the case. The interior of the case also incorporates a loop-style pen holder occupied by an inexpensive plastic ballpoint pen.
CBP rationale
The applicable subheading for the "black portfolio with pen and pads" 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 B83884 April 14, 1997 CLA-2-48:RR:NC:SP:234 B83884 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Jackie Zlatanovski Fritz Companies, Inc. 490 Supreme Drive Bensenville, IL 60106 RE: The tariff classification of a note pad in a plastic case, from China. Dear Ms. Zlatanovski: In your letter dated March 14, 1997, on behalf of Reader's Digest Manufacturing Corporation (Pleasantville, NY), you requested a tariff classification ruling. A sample identified as a "black portfolio with pen and pads" (item # C7520) was submitted and will be retained for reference. It is a 4 1/2" x 6" folding vinyl case which contains three small lined-paper memo pads. All three pads have been slipped into a single pocket inside the case. The interior of the case also incorporates a loop-style pen holder occupied by an inexpensive plastic ballpoint pen. The applicable subheading for the "black portfolio with pen and pads" 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 2.8%. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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