N032691 N0 Ruling Active

The tariff classification of memo pad with pen from China

Issued July 24, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2020

Headings: 4820

Product description

You submitted a sample of a memo pad with a plastic pen and holder which will be returned to you as requested. The memo pad measures approximately 2¾” (w) x ¼” (d) x 4” (h) and is enclosed within a plastic case that includes a small writing pen that measures approximately 4” (h). The pad is held in place by adhesive on the inside back of the case. The case measures approximately 3” (w) x 3/8” (d) x 4” (h). The pen slips through a molded latch to provide a secure fastener that holds the set together. The case can be opened once the pen is removed from the latch. The three components are packaged together as a set in a cellophane wrapper that is marked “Made in China”. For tariff purposes they will be considered "goods put up in sets for retail sale" whose essential character is imparted by the pad.

CBP rationale

The applicable subheading for the memo pad with pen will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles.

Full text

N032691 July 24, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020 James C. Alberdi A. J. Arango, Inc. 1516 E. 8th Avenue Tampa, FL 33605 RE: The tariff classification of memo pad with pen from China Dear Mr. Alberdi: In your letter dated July 3, 2008, you requested a tariff classification ruling on behalf of your client, Hit Promotion Products. You submitted a sample of a memo pad with a plastic pen and holder which will be returned to you as requested. The memo pad measures approximately 2¾” (w) x ¼” (d) x 4” (h) and is enclosed within a plastic case that includes a small writing pen that measures approximately 4” (h). The pad is held in place by adhesive on the inside back of the case. The case measures approximately 3” (w) x 3/8” (d) x 4” (h). The pen slips through a molded latch to provide a secure fastener that holds the set together. The case can be opened once the pen is removed from the latch. The three components are packaged together as a set in a cellophane wrapper that is marked “Made in China”. For tariff purposes they will be considered "goods put up in sets for retail sale" whose essential character is imparted by the pad. The applicable subheading for the memo pad with pen will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles. 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/. 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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