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NY I89888

January 24, 2003

CLA-2-48:RR:NC:SP:234 I89888


TARIFF NO.: 4820.10.2020; 4205.00.8000

Ms. Madeline P. Iacurto
Royalox International Inc.
81 Howard Street
Phillipsburg, NJ 08865-3090

RE: The tariff classification of a leather note pad holder, with and without paper, from Taiwan.

Dear Ms. Iacurto:

In your letter dated November 27, 2001, received here on January 15, 2003, you requested a tariff classification ruling.

A sample was submitted and is being returned to you as requested. It consists of a paper note pad that has been slipped into a leather backer/holder. The note pad consists of numerous 5” x 7½” sheets of paper, bound along the top edge with an adhesive strip. The upper half of each sheet is lined and captioned for the entry of daily schedules and tasks, while the lower portion is simply ruled for general notes. A sheet of cardboard, which forms the back of the pad, has been inserted into a slot on the face of the leather holder. The latter is a 6¼” x 9½” clipboard-like panel composed of a few plies of leather. It also incorporates a pen loop and, on the back, a pocket for holding cards, slips of paper or the like.

You are inquiring about the tariff status of the leather pad holder when it is imported either with or without the inserted paper pad.

The applicable subheading for the leather holder, when imported with inserted paper pad as described above, 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 0.4%.

The applicable subheading for the leather holder, when imported without the paper pad, will be 4205.00.8000, HTS, which provides for other (non-enumerated) articles of leather or of composition leather. The rate of duty will be free. We note that the sample is not marked with its country of origin. When imported into the United States, the merchandise will be required to be so marked (e.g., “Made in Taiwan”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient.

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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