Base
C819051997-11-25New YorkClassification

The tariff classification of a "Mermaid Organizer", from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

4820.10.2020

$38.6M monthly imports

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Court Cases

5 cases

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of a "Mermaid Organizer", from China.

Ruling Text

NY C81905 November 25, 1997 CLA-2-48:RR:NC:2:234 C81905 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Lauren E. Hong Customs Representative The Disney Store, Inc. 101 North Brand Boulevard/Suite 1000 Glendale, California 91203-2671 RE: The tariff classification of a "Mermaid Organizer", from China. Dear Ms. Hong: In your letter dated November 17, 1997, you requested a tariff classification ruling for an "organizer", which is a set consisting of a memorandum pad, an address book, and a pencil, in a vinyl holder. The holder has two "carrying straps" of plastic. On one outer surface of the holder there is attached a small transparent pocket, with a zippered closure. The sample submitted will be returned, as requested. The picture of a mermaid appears on one outer surface of the holder, and on the outer face of the pocket that is attached to the other outer surface of the holder. The name, "Ariel" is printed on a plastic loop which is attached to one of the carrying straps. The set measures 3 7/8 " square, and is about 5/8 " thick. The essential character of the set is considered to be imparted by the memorandum pad and the address book. The applicable subheading for this product 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 is 2.8 percent. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

Court of International Trade & Federal Circuit (2)

CIT and CAFC court opinions related to the tariff classifications in this ruling.