The tariff classification of a Padfolio (notepad) from Sri Lanka

NY I87433 October 30, 2002 CLA-2-48:RR:NC:2:234 I87433 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. Bernard D. Liberati President Morris Friedman & Co. 325 Chestnut Street (Suite 415) Philadelphia, Pennsylvania 19106-3883 RE: The tariff classification of a Padfolio (notepad) from Sri Lanka Dear Mr. Liberati: In your letter dated October 7, 2002, on behalf of your client, Toppers, Inc., Thorofare, New Jersey, you requested a tariff classification ruling. A sample was received, which will be retained for reference. The sample is a black leather folder, not identified as to Item or Style number, stamped on its reverse outer cover, “TOPPERS” and “Highpoint™ Genuine Leather”. It measures in closed position 12” x 9 ½”, and in open position 12” x 19”. The interior is lined with a textile material. On the left side of the interior are two slots or open pockets for the insertion of documents; on the right side of the interior there is a single slot into which is inserted a paper writing pad. (The heavy paperboard back of the pad is inserted in the slot, so that the paper may be written on without removing the pad. When the pad is consumed, it is easily replaced by slipping a new pad into its slot.) The applicable subheading for the padfolio (notepad) described 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 duty rate will be 0.8 percent ad valorem. Articles classifiable under subheading 4820.10.2020, HTS, which are products of Sri Lanka may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP". 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division