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NY K85575

May 14, 2004
CLA-2-48:RR:NC:SP:234 K85575


TARIFF NO.: 4820.10.2020

Mr. Eric Aronowitz
Avon Products, Inc.
1251 Ave. of the Americas
New York, N.Y. 10020

RE: The tariff classification of a paper note pad in a metal holder with pen and mirror, from China.

Dear Mr. Aronowitz:

In your letter dated April 29, 2004, you requested a tariff classification ruling.

A sample identified as a “Forever Beautiful Gift Set Note Pad Holder” (PP # 1019925) was submitted for our examination and is being returned to you as requested. It consists of a slim, hinged metal case (approximately 2½” wide x 3¼” long x ¼” thick) containing a 2” x 3” paper note pad. The case is of the pop-open (spring-action) type, secured in the closed position by a small ballpoint pen that fits into a tubular appendage that runs along one side. Although the submitted sample has no other components, you state that the actual imported version will also feature a small mirror affixed to the interior of the case opposite the note pad.

You have suggested that this product is classifiable in heading 8304 of the Harmonized Tariff Schedule of the United States (HTS), which provides for certain office or desk equipment of base metal. We find, however, that numerous Customs rulings have taken the position that paper note pads, when imported in holders or covers made of various materials other than paper or paperboard, remain classifiable as paper goods of heading 4820, HTS. See, for example, HQ 965963 (1/9/03), HQ 965423 (7/16/02), HQ 951076 (3/18/92) and NY B83884 (4/14/97). We will follow such precedents here.

The applicable subheading for the complete “Forever Beautiful Gift Set Note Pad Holder” will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be Free.

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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