U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4820.10.2020
$38.6M monthly imports
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Federal Register
2 docs
Related notices & rules
Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of a memo pad/pencil set, from China Dear Ms. Balice:
NY C87832 May 19, 1998 CLA-2-48:RR:NC:2:234 C87832 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Joanne Balice Import Department CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, Illinois 60195-1930 RE: The tariff classification of a memo pad/pencil set, from China Dear Ms. Balice: In your letter dated May 11, 1998, you requested a tariff classification ruling for a memo pad/pencil set, Style 41403, from China. A sample was submitted, which will be retained for reference. The sample is a three piece set, consisting of a plastic tri-fold folder, a paper memorandum pad, and a pencil. The folder measures, in open fully extended position, about 9 1/4" x 3 1/4"; when folded (in two folds) it is secured by a snap closure. The paper memorandum pad slips into a slot in the interior of the folder; it measures 3" x 3" and is about 3/8" thick. A pencil, 3" long, is also slipped into a plastic sleeve inside the folder. 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 2.4 percent ad valorem. Antidumping does not apply to the pencil of this product. 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.