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HQ 965569

August 19, 2002

CLA-2 RR:CR:TE 965569 JFS


TARIFF NO.: 4820.10.2020

Ms. Jenny Davenport
Classification Specialist
Wal Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: Pad folio Imported With Paper Pad; Heading 4820, HTSUSA; Not Heading 4202, HTSUSA.

Dear Ms. Davenport:

This is in response to your request for a binding ruling, dated March 20, 2002, requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a pad folio.


The article under consideration, style number F8000, is described as a pad folio. The article is approximately 11 inches wide, 13 inches tall and 1 inch thick. It is secured by means of a zippered closure along three sides. The folio is constructed of embossed plastic on the exterior and man-made textile fabric on the interior. A memorandum pad, measuring 8 ½ inches by 11 inches, is inserted into an inside pocket on the right hand interior side. The padfolio is imported with the memorandum pad already inserted. The left interior side contains various pockets designed to hold pens, pencils, credit cards, loose papers and the like.


What is the proper classification of the pad folio?


The legal reasoning and analysis employed in Headquarters Ruling Letter (HQ) 962030, dated May 13, 1999, classifying substantially similar pad folios as the instant padfolio, is adopted and incorporated by reference. Accordingly, classification of the pad folio described herein shall be made in accordance with the principles and legal analysis provided in HQ 962030, which is attached and made part of this ruling letter.


The legal reasoning and analysis of HQ 962030, dated May 13, 1999, is adopted and incorporated by reference into this ruling.

The pad folio, style F8000, is classified under subheading 4820.10.2020, HTSUSA, which provides, in pertinent part, for “Registers . . . memorandum pads, . . . and other articles of stationary, of paper or paperboard; . . : Registers, . . . memorandum pads, . . . and similar articles: Diaries, . . . memorandum pads, . . and similar articles, Memorandum pads, letter pads and similar articles.” The general column one duty rate is 0.8 percent ad valorem.


Myles B. Harmon, Acting Director
Commercial Rulings Division

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