CBP Ruling K80426 — The tariff classification of paper writing pads in vinyl folders, from China.

Tariff classification

HTS codes: 4820.10.2020

Headings: 4820

Product description

The first sample is identified as a “Desk Folder.” It consists of a black vinyl folder, approximately 10” x 12” x ½” (thick), containing an 8½” x 11” ruled paper writing pad. The writing pad has a cardboard backing that has been slipped into a slot inside the folder. The folder appears to be made essentially of vinyl sheeting, but incorporates fabric linings and hidden paperboard stiffeners. In addition to holding the writing pad, the interior incorporates a pen loop and a few non-expandable pockets designed to accommodate a limited quantity of business cards and loose papers. The folder has no closures of any kind. The second sample, identified as a “Memo Pad Jotter,” is basically a smaller version of the “Desk Folder” described above. In this instance, the vinyl folder measures approximately 3½” x 5” x ½” (thick), and contains a plain (non-ruled) 3” x 4½” paper note pad.

CBP rationale

the writing pad, the interior incorporates a pen loop and a few non-expandable pockets designed to accommodate a limited quantity of business cards and loose papers. The folder has no closures of any kind. The second sample, identified as a “Memo Pad Jotter,” is basically a smaller version of the “Desk Folder” described above. In this instance, the vinyl folder measures approximately 3½” x 5” x ½” (thick), and contains a plain (non-ruled) 3” x 4½” paper note pad. The applicable subheading for both the “Desk Folder” and the “Memo Pad Jotter,” as described above, 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 0.4%.

Full text

NY K80426 November 17, 2003 CLA-2-48:RR:NC:SP:234 K80426 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Alyssa S. Aron International Diversified Products 4113 Woodman Ave. Sherman Oaks, CA 91423 RE: The tariff classification of paper writing pads in vinyl folders, from China. Dear Ms. Aron: In your letter dated October 27, 2003, you requested a tariff classification ruling. Two samples were submitted for our examination and are being returned to you as requested. The first sample is identified as a “Desk Folder.” It consists of a black vinyl folder, approximately 10” x 12” x ½” (thick), containing an 8½” x 11” ruled paper writing pad. The writing pad has a cardboard backing that has been slipped into a slot inside the folder. The folder appears to be made essentially of vinyl sheeting, but incorporates fabric linings and hidden paperboard stiffeners. In addition to holding the writing pad, the interior incorporates a pen loop and a few non-expandable pockets designed to accommodate a limited quantity of business cards and loose papers. The folder has no closures of any kind. The second sample, identified as a “Memo Pad Jotter,” is basically a smaller version of the “Desk Folder” described above. In this instance, the vinyl folder measures approximately 3½” x 5” x ½” (thick), and contains a plain (non-ruled) 3” x 4½” paper note pad. The applicable subheading for both the “Desk Folder” and the “Memo Pad Jotter,” as described above, 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 0.4%. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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