The tariff classification of a padfolio from China

N289512 August 23, 2017 CLA-2-48:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Heather Litman Grunfeld Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd. Ste. 4150 Los Angeles, CA 90017-3605 RE: The tariff classification of a padfolio from China Dear Ms. Litman: This ruling corrects a clerical error in ruling N287081, dated July 7, 2017. In that ruling your client was identified as prospective importer Innovairre Communications. Per your letter, dated August 8, 2017, the correct importer will be Quadriga Art LLC. On June 2, 2017, you requested a classification ruling. A sample was submitted for our review and will be retained by this office. The padfolio measures approximately 14 cm by 20 cm, when closed, and is constructed of paperboard covered with PVC sheeting. The interior includes a slot into which the accompanying memo pad and small monthly planner will be inserted. The opposing interior cover is fitted with a plastic band designed to hold the accompanying calculator. The included ballpoint pen also tucks into the padfolio. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). A GRI 3(b) analysis of the composite good results in a determination that the essential character of the article is imparted by the memo pad. Reference rulings HQ 951218, dated July 28, 1992, and and HQ 962030, dated May 13, 1999. Note that this ruling does not attempt to classify the solicitation materials which will ship with the padfolios in the direct mailer envelopes, as this was expressly excluded in your ruling request. The applicable subheading for the padfolio will be 4820.10.2020, HTSUS, which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Memorandum pads, letter pads and similar articles. The general 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division