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NY I83797

July 8, 2002

CLA-2-48:RR:NC:SP:234 I83797


TARIFF NO.: 4820.10.2020

Ms. Jane Jewett
Talus Corp.
82 Scott Drive
Westbrook, ME 04092

RE: The tariff classification of magnetic notepads from Korea.

Dear Ms. Jewett:

In your letter dated June 19, 2002, you requested a tariff classification ruling.

A sample identified as a “magnetic notepad” was submitted for our examination. It consists of fifty 4”x9” sheets of paper, bound together along the top edge and backed by a sheet of paperboard. The backing has a small, flat magnet affixed to it, thus enabling the pad to cling to a metal surface. All the pages are identical, consisting largely of blank, ruled space but also having a printed sentiment with design at the top and a matching design at the bottom.

The applicable subheading for the “magnetic notepad” 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 0.8%.

We note that the back of the sample is printed with your firm’s name and location in Maine, but has no reference to the article’s country of origin. To ensure compliance with Customs’ marking requirements, wording such as “Made in South Korea” must appear in close proximity to the U.S. address, in lettering of comparable size.

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 646-733-3037.


Robert B. Swierupski

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