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NY R03689

April 24, 2006

CLA-2-48:RR:NC:SP:234 R03689


TARIFF NO.: 4820.10.2020

Mr. Troy D. Crago
Atico International (USA), Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of a paper “easel pad” from China.

Dear Mr. Crago:

In your letter dated April 7, 2006, you requested a tariff classification ruling on behalf of Corporate Express Inc.

The product in question, a photo of which was submitted, is identified as an “easel pad” (item # C093QA01548). It is a large pad of paper, resembling an oversized memo pad, of a kind placed on an easel in the front of a classroom or conference room, where it will enable an instructor to create and display “flip charts” or other written/graphic exhibits of various kinds. It consists of fifty 27” x 34” rectangular sheets of paper bound by staples and glue along the top edge and backed by a sheet of grey cardboard. Although the paper sheets are essentially blank, they are said to be faintly ruled at one-inch intervals. The binding header is said to be punched with three holes.

The applicable subheading for the above-described “easel pad” will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar 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/.

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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