The tariff classification of a writing-pad holder with paper insert, from China.

NY L83069 April 14, 2005 CLA-2-48:RR:NC:SP:234 L83069 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of a writing-pad holder with paper insert, from China. Dear Mr. Crago: In your letters dated February 11 and March 17, 2005, you requested a tariff classification ruling. A sample identified as a style W068RA03337 “Plastic Padfolio” was submitted for our examination and is being returned to you as requested. It consists of a polypropylene plastic folder, approximately 9½” x 12” x 5/8” when closed, containing an 8¼” x 11” ruled-paper memorandum pad. The memorandum pad’s cardboard backer has been slipped into a pocket on the folder’s right interior surface. The folder’s left interior surface incorporates flat (non-gusseted) pockets designed to hold loose papers, business cards and a software disk. The folder can be secured in the closed position by means of an attached fabric tab with hook-and-loop fastener. The applicable subheading for the complete W068RA03337 “padfolio” with paper insert 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 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division