The tariff classification of a paper writing pad in a vinyl folder, from China.

NY K87505 July 15, 2004 CLA-2-48:RR:NC:SP:234 K87505 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Alyssa S. Aron International Diversified Products 4113 Woodman Ave. Sherman Oaks, CA 91423 RE: The tariff classification of a paper writing pad in a vinyl folder, from China. Dear Ms. Aron: In your letters dated May 19 and June 23, 2004, you requested a tariff classification ruling. A sample identified as a style G3004 “Padholder with Calculator” was submitted for our examination and is being returned to you as requested. It consists of a black vinyl folder, approximately 9½” x 12½” x ½” (thick) when closed, containing an 8½” x 11” ruled paper writing pad. The writing pad has a cardboard backing that has been slipped into a slot inside the folder. The folder appears to be made essentially of vinyl sheeting, but incorporates hidden paperboard stiffeners and foam padding. In addition to holding the writing pad, the interior incorporates a pen loop and non-expandable pockets designed to accommodate a limited quantity of business cards and loose papers. An additional pocket holds a small electronic calculator (included). The folder has no closures of any kind. The applicable subheading for the complete style G3004 “Padholder with Calculator” 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 Free. 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