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NY C88169

June 5, 1998

CLA-2-48:RR:NC:SP:234 C88169


TARIFF NO.: 4820.10.2020

Ms. Kaewta Kaewpradit
7/1 Chaiyapurk Soi 7
Mau Ban Purksachard
Sukapiban 3, BKK 10240

RE: The tariff classification of memo pads, of paper, from Thailand.

Dear Ms. Kaewpradit:

In your letter dated April 27, 1998, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.

The sample identified as a "memo pad" is a one-inch-thick stack of semicircular sheets of paper bound together by an adhesive strip along the straight edge. One side of each sheet has been printed with an identical picture of a puppy, captioned with the words, "Thinking of You." The opposite sides are blank (white), suitable for receiving written notations.

The article is designed to be "opened up," or turned "inside out," by pulling its front and back covers around in an arc and joining them by means of a self-adhesive surface provided for that purpose. This action causes the pages of the pad to fan out and radiate from a central axis to form a kind of spherical paper "sculpture" measuring about four inches in diameter. Placed on a desk in that condition, it can serve as both a decorative object and a memo pad (the pages can easily be torn out to be written upon).

The applicable subheading for the "memo pad" 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 2.4%.

Articles which are classifiable under subheading 4820.10.2020, HTS, which are products of Thailand are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

We note that the sample is not marked with its country of origin. When imported into the United States, the merchandise must be so marked (e.g., "Made in Thailand"), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers.

The second sample, identified as a "telephone index," consists of a blank, fan-folded strip of paper mounted between two paperboard covers about the size of a credit card. Glued to the front cover is a small carved ornament depicting an elephant in relief. You did not identify the composition of this ornament, but it appears to be made of bone, ivory or similar material. Since the nature of the ornament may affect the admissibility of the overall product, we cannot issue a ruling on it at this time. If you wish to pursue the matter, please advise us of the type of material from which the ornament is made, including the species.

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 212-466-5733.


Robert B. Swierupski

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