H83302 H8 Ruling Active

The tariff classification of a notepad holder from China.

Issued July 17, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000

Headings: 4205

Product description

The sample will be returned per your request. The submitted sample, for which no item number was furnished, is a notepad holder constructed of recycled cardboard with a metal core that is covered with bonded leather. The notepad holder measures approximately 5½ x 7 inches and features a slot to insert a notepad and an approximately 6 ½ x ½ inch indentation for holding a writing utensil. The leather imparts the essential character of the item.

CBP rationale

a writing utensil. The leather imparts the essential character of the item. The applicable subheading for the notepad holder will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of leather or of composition leather: Other: Other.” The rate of duty will be Free.

Full text

NY H83302 July 17, 2001 CLA-2-42:RR:NC:3:353 H83302 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Alyssa S. Aron International Diversified Products 4113 Woodman Avenue Sherman Oaks, CA 91423 RE: The tariff classification of a notepad holder from China. Dear Ms. Aron: In your letter dated June 26, 2001 you requested a tariff classification ruling. The sample will be returned per your request. The submitted sample, for which no item number was furnished, is a notepad holder constructed of recycled cardboard with a metal core that is covered with bonded leather. The notepad holder measures approximately 5½ x 7 inches and features a slot to insert a notepad and an approximately 6 ½ x ½ inch indentation for holding a writing utensil. The leather imparts the essential character of the item. The applicable subheading for the notepad holder will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of leather or of composition leather: Other: Other.” The rate of duty will be Free. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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