The tariff classification of notepads in aluminum and in plastic cases from China

N005070 January 22, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. Curtis Dall Wellspring 339 East Cottage Place York, PA 17403 RE: The tariff classification of notepads in aluminum and in plastic cases from China Dear Mr. Dall: In your letter dated December 28, 2006 you requested a tariff classification ruling. Two samples of the products to be classified were submitted. One sample, designated “Flip Note, # 2200,” is a black plastic-cased notepad measuring approximately 3” x 4-1/8” x 3/8.” The case is made of rigid plastic with a decorative gray design print on top. It has a plastic hinge on one side and plastic tubular fittings on the edges of the other side. The tubular fittings line up together when the case is closed and a 4” long black plastic pen is inserted through the fittings. The pen acts as a pin holding the case closed. The case is fitted with a notepad of blank unlined 2-1/2” x 3-7/8” white paper sheets bound with glue along one edge. The other sample, designated “My Note, # 4203,” is a green aluminum cased notepad measuring approximately 2-7/8” x 4-3/8” x ¼.” The case is made of aluminum with a decorative embossed design on top. It has a spring-action hinge and tubular fittings along the edges. A 4” long silver pen fits inside the tubular fittings and keeps the case closed. The case holds a notepad of blank unlined 2-3/8” x 4-1/8” paper sheets bound with glue along the top. The products are composite goods consisting of paper notepads in fitted cases with attached matching pens. The essential character of the products is imparted by the notepads, which serve the primary function of the products. The applicable subheading for the “Flip Note, # 2200” and the “My Note, # 4203” notepads will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be free. We note that the sample designated “My Note, # 4203” was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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