J89793 J8 Ruling Active

The tariff classification of a business card case and a note pad with paper from China.

Issued October 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.32.1000, 4820.10.2020

Headings: 4202, 4820

Product description

You have submitted two samples with your request identified as a “Business Card Case” and an “Executive Jotter”. No style numbers were submitted. Item #1 is a bifold case with plastic inserts designed to contain business cards. The case is manufactured with an exterior surface of vinyl plastic sheeting with textile backing. It measures approximately 5 ½” x 4 5/8” x ½ in its folded condition. Item #2, described as an “Executive Jotter”, is a vinyl note pad with paper. It measures approximately 6 1/8” x 4 ¼” x ¼”. It features a pen loop and flap to protect the note pad. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the business card case will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The applicable subheading for the note pad with paper will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles of paper or paperboard.

Full text

NY J89793 October 27, 2003 CLA-2-42:RR:NC:TA:341 J89793 CATEGORY: Classification TARIFF NO.: 4202.32.1000; 4820.10.2020 Ms. Alyssa S. Aron International Diversified Products 4113 Woodman Ave. Sherman Oaks, CA 91423 RE: The tariff classification of a business card case and a note pad with paper from China. Dear Ms. Aron: In your letter dated October 14, 2003, you requested a tariff classification ruling for a business card case and note pad with paper. You have submitted two samples with your request identified as a “Business Card Case” and an “Executive Jotter”. No style numbers were submitted. Item #1 is a bifold case with plastic inserts designed to contain business cards. The case is manufactured with an exterior surface of vinyl plastic sheeting with textile backing. It measures approximately 5 ½” x 4 5/8” x ½ in its folded condition. Item #2, described as an “Executive Jotter”, is a vinyl note pad with paper. It measures approximately 6 1/8” x 4 ¼” x ¼”. It features a pen loop and flap to protect the note pad. Your samples are being returned as requested. The applicable subheading for the business card case will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 4.6 percent ad valorem. The applicable subheading for the note pad with paper will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles of paper or paperboard. The rate of duty will be 0.4 percent ad valorem. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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