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NY M86224

September 29, 2006

CLA-2-44:RR:NC:2:230 M86224


TARIFF NO.: 4421.90.9740; 4823.90.8600

Ms. Alyssa S. Aron
International Diversified Products
13409 Saticoy St.
North Hollywood, CA 91605

RE: The tariff classification of a marketing media holder and a notepad folder from China

Dear Ms. Aron:

In your letter dated August 18, 2006 you requested a tariff classification ruling.

The ruling was requested on a marketing media holder and a notepad folder. Samples of the products were submitted. The samples, which are completely surface covered, were cut open and examined.

The marketing media holder is a rectangular bar with a slit in the center. Our examination of the sample found that it is composed of solid wood and is surface covered with an embossed polyurethane plastic material. The holder measures 15” long x 1-1/2” wide x ¾” high. It is designed to hold signs upright.

The notepad folder is a combination desktop notepad holder and a hand held notepad folder. It consists of two panels that fold together. The front panel has a slit on top and a rectangular indentation for a vertical loading paper pad. The bottom panel has a slit for a side loading paper pad on the left side and an oval indentation for a pen on the right side. The front panel folds over the bottom panel so that the pen indentation is not covered. When folded, the product measures 7” long x 5-1/4” wide x 5/8” high. The two panels are each composed equally of paperboard and wood fiberboard. The panels are completely covered and connected together with an embossed polyurethane plastic material.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods consisting of more than one material, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials shall be classified according to the material which gives them their essential character. GRI 3(c) states that composite goods which cannot be classified by reference to GRI 3(b), shall be classified under the heading which occurs last in numerical order in the HTSUS among those which equally merit consideration.

The marketing media holder is a composite good composed of wood and plastic. The essential character of the holder is imparted by the wood, which plays the greater role in the making and functioning of this product. The plastic is of secondary importance as a decorative outer covering. According to GRI 3(b), the marketing media holder is classifiable under a heading in chapter 44 (wood products).

The notepad folder is a composite good consisting of the following three materials: paper, wood and plastic. All three materials play an important role in the making and functioning of this product. The fiberboard is the rigid material providing the shape and strength for the panels. The paperboard is the softer material contributing to the shape and providing the malleability for the indentations in the panels. The plastic is the flexible material for connecting and folding the panels together and for cutting the slits. Since all three materials are equally important for the functioning of this product, none of them impart the product’s essential character. According to GRI 3(c), the notepad folder is classifiable under a heading in chapter 48, which occurs last among the competing headings within chapter 39 (plastic products), 44 (wood products) and 48 (paper products).

The applicable subheading for the marketing media holder will be 4421.90.9740, HTSUS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3 percent ad valorem.

The applicable subheading for the notepad folder will be 4823.90.8600, HTSUS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The samples submitted were not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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