N020218 N0 Ruling Active

The tariff classification of a "Padfolio" from China

Issued December 17, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2020

Headings: 4820

Product description

The folder is black in color and is identified as a leather-like “padfolio” which holds an 8½” x 11” notepad of ruled lined writing paper. The sample measures approximately 9½” x 12½” when closed and 12½” x 19” when opened. On the inside left hand cover there is a pen loop, a document pocket and a see-thru business card window. The right hand back cover contains a slotted opening to insert the notepad and bears a tag indicating the country of origin marking, bar code and item number.

CBP rationale

The applicable subheading for the “Padfolio” will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads, and similar articles, of paper or paperboard.

Full text

N020218 December 17, 2007 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. Troy Clarke CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of a “Padfolio” from China Dear Mr. Clarke: In your letter dated November 14, 2007, you requested a tariff classification ruling on behalf of your client, Planahead LLC. A sample was submitted of a “Padfolio”, Item # 70689-TP for our examination and will be returned to you as requested. The folder is black in color and is identified as a leather-like “padfolio” which holds an 8½” x 11” notepad of ruled lined writing paper. The sample measures approximately 9½” x 12½” when closed and 12½” x 19” when opened. On the inside left hand cover there is a pen loop, a document pocket and a see-thru business card window. The right hand back cover contains a slotted opening to insert the notepad and bears a tag indicating the country of origin marking, bar code and item number. The applicable subheading for the “Padfolio” will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads, and similar articles, of paper or paperboard. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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