The tariff classification of wire-bound books or pads of ruled index cards, from Mexico

N007587 April 5, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. Jorge Alberto Torres Interlink Trade Services 9100 Austin Drive, Suite 1 Pharr, Texas 78577 RE: The tariff classification of wire-bound books or pads of ruled index cards, from Mexico Dear Mr. Torres: In your letter dated February 20, 2007, on behalf of your client, Esselte Corporation, Melville, New York, supplemented by samples which were received here February 28, 2007, you requested a tariff classification ruling for the referenced articles. The samples bear article numbers 40281 (3” x 5” cards) and 40283 (4” x 6” cards). The goods are books or pads of lined index cards, of the sizes mentioned above, bound by wire spiral, 50 cards to the book or pad. The larger cards are white; the smaller are green, yellow, orange and pink. The cards are perforated for easy removal from the book or pad. The samples are marked “Made in USA”; they are presumed to represent goods which will be produced in Mexico from material of NAFTA origin. It is your opinion that these goods should classify under HTSUS 4811.90.9090. However, we note that heading 4811 provides for certain paper or paperboard in rolls, or in rectangular sheets, whereas the goods are books or pads. The applicable subheading for the wire-bound books or pads of lined index cards 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. The “Ruled Index Cards” books or pads, made in Mexico of materials of NAFTA origin, may be marked “Made in Mexico” or “Product of Mexico”. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division