The tariff classification of a “Clipfolio with Notepad” from China

N330882 March 3, 2023 CLA-2-48:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.2020; 9903.88.03 Carrie Orr Blue Sky The Color of Imagination LLC 410 Exchange Irvine, CA  92648 RE:      The tariff classification of a “Clipfolio with Notepad” from China    Dear Ms. Orr: In your letter, dated February 9, 2023, you requested a tariff classification ruling.  A detailed description and photos of the item were submitted for our review. The “Clipfolio with Notepad” is a flexible plastic folder with two interior pockets.  You state that the material content is 70% polypropylene and 30% wheat.  On the front is a metal clip mounted in such a way that the folder can also be used as a clipboard.  An 8½” x 11” ruled paper writing pad is inserted into one interior pocket. Previous rulings, including Headquarters ruling 956754 (8/9/94) and New York rulings K80426 (11/17/03), M83056 (5/19/06), and L83069 (4/14/05) classify folders with inserted paper pads in heading 4820, Harmonized Tariff Schedule of the United States (HTSUS), with the paper pad providing the essential character of these composite articles.  Likewise, multiple rulings for padfolios do the same. See HQ 951076 (3/18/92) and HQ 965423 (7/16/02) as two examples. Accordingly, the applicable subheading for the “Clipfolio with Notepad” will be 4820.10.2020, 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4820.10.2020, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4820.10.2020, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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