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NY 878492

October 1, 1992

CLA-2-48:S:N1:234 878492


TARIFF NO.: 4820.10.2020

Ms. Cindy Shimmel
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583

RE: The tariff classification of a leather "pad holder," with paper writing tablet, from Taiwan.

Dear Ms. Shimmel:

In your letter dated September 17, 1992, on behalf of Bizmart, Inc. (Arlington, TX), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a 6 x 8 1/2 inch fabric-lined leather folder containing a 5 x 8 inch pad of ruled writing paper. The cardboard backing sheet of the writing tablet is slipped into a large pocket inside the leather folder, which also incorporates a pen loop and additional pockets for loose papers, business cards and the like.

The applicable subheading for the above-described "pad holder" with writing tablet 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 4%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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