The tariff classification of a paper sketch pad with pencils in a leather folder, from China.

NY L80823 November 19, 2004 CLA-2-48:RR:NC:SP:234 L80823 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Yolanda S. Massey Michaels Stores Procurement Co., Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of a paper sketch pad with pencils in a leather folder, from China. Dear Ms. Massey: In your letter dated November 3, 2004, you requested a tariff classification ruling. A sample was submitted for our examination and is being returned to you as requested. It is a flat, tri-fold leather case, measuring approximately 10” x 13” x ¾”(thick) in closed condition, containing a 9” x 12” pad of plain, heavyweight white paper and ten colored pencils. (Your letter specifies that there will be twelve pencils.) The cardboard backer of the paper pad has been slipped into a pocket inside the leather folder. The pencils have been slipped into individual, tube-like pockets provided as holders for them inside the folder. Two long, narrow leather straps are attached to the outside of the folder, and can be wound around it to secure it in the closed position. The applicable subheading for the sketch pad with pencils in the tri-fold leather case 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