U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4820.10.2020
$36.6M monthly imports
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Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
29 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of a paper note pad in a plastic cover, from Taiwan.
NY A86676 August 28, 1996 CLA-2-48:RR:NC:GI:234 A86676 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of a paper note pad in a plastic cover, from Taiwan. Dear Ms. Balice: In your letter dated August 13, 1996, you requested a tariff classification ruling. A sample identified as a "Style 19557 Notebook" was submitted and will be retained for reference. It is a 3" x 4 1/4" folder, made of clear, flexible plastic sheeting, with an interior pocket that holds a removable note pad. The latter consists of numerous blank paper sheets, adhesive-bound along the top edge within a matchbook-like paperboard cover. The plastic folder features a snap closure, and is decorated on its front surface with a small lenticular-screen type of applique whose printed design appears to change when viewed from different angles. The applicable subheading for the "Style 19557 Notebook" 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 3.2%. We note that the sample is not marked with its country of origin. The imported articles will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers. 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 (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.