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NY E85476

August 19, 1999

CLA-2-48:RR:NC:SP:234 E85476


TARIFF NO.: 4820.10.2020

Ms. Carie Samuel
Fritz Co., Inc.
1721 W. Elfindale, St. 205
Springfield, MO 65807

RE: The tariff classification of a portfolio from Taiwan.

Dear Ms. Samuel:

In your letter dated August 9, 1999, you requested a tariff classification ruling on behalf of your client, Rawlings Sporting Goods (Fenton, MO).

A sample identified as an “imitation leather portfolio” was submitted and is being returned to you as requested. It consists of an 8½” x 11” ruled paper note pad which has been slipped into a pocket inside a folding jacket made of textured plastic sheeting stretched over cardboard stiffeners. The jacket, which in its closed position measures about 9 3/8” x 12 ¼” x 9/16”, also incorporates interior pockets for storage of loose papers and business cards. Due to its relatively thin, flat design, however, the article will not accommodate bulky items or voluminous amounts of additional paper. The exterior of the jacket is printed/embossed with various logos.

The applicable subheading for the “imitation leather portfolio” with paper 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%.

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 212-637-7060.


Robert B. Swierupski

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