The tariff classification of a portfolio from China

N179575 September 9, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Tamra Parks Targus 1211 North Miller Street Anaheim, CA 92806 RE: The tariff classification of a portfolio from China Dear Ms. Parks: In your letter dated August 4, 2011, you requested a tariff classification ruling. The ruling was requested on a portfolio with a notepad and removable tablet holder. The item is a portfolio constructed of a rigid paperboard core covered with foam padding and a polyurethane (PU) exterior cover. The portfolio interior is lined with a textile fabric and has synthetic leather attachments. The inside front cover of the portfolio features a business card pocket and a mini cleaning pad pocket which are both made up of synthetic leather. There is a paperboard attachment (to hold the tablet holder in place) which is also covered with synthetic leather. The portfolio includes the following items: a 7½” (w) x 9¾” (l) tablet holder slipped over a paperboard attachment on the inside left hand cover, a 7” (w) x 9” (l) ruled lined notepad, that slips into an opening on the inside right hand cover and a 2¾” squared mini cleaning pad. These items are all removable from the portfolio. The tablet holder has a metal frame covered in synthetic leather and a rigid paperboard core backing with foam padding lined with a textile material and covered with synthetic leather. There is an elastic loop stitched in the center to hold a writing instrument. You state in your letter that the item will be imported together as one unit with the notepad. The portfolio is secured with an elastic band and button closure. General Rule of Interpretation (GRI) 3 (b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The article is a composite good made up of two different components, the tablet holder and a standard letter notepad. The essential character is imparted by the notepad which is designed to jot down important notes and reminders related to particular dates and projects. The sample submitted to this office for examination will be returned to you as requested. The applicable subheading for the portfolio will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads and similar articles. The rate of duty will be Free. 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/. The merchandise in question, the lined notepad, may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/ 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division