CLA-2-48:RR:NC:2:234 I87434
Mr. Bernard D. Liberati
President
Morris Friedman & Co.
325 Chestnut Street (Suite 415)
Philadelphia, Pennsylvania 19106-3883
RE: The tariff classification of Padfolios (notepads) from Sri Lanka, or from China
Dear Mr. Liberati:
In your letter dated October 7, 2002, on behalf of your client, Toppers, Inc., Thorofare, N.J., you requested a tariff classification ruling. A sample was provided, which will be retained for reference.
The sample is a folder or cover, black in color, said to be made of 100% PVC, measuring about 12 ½” x 9 ½” when folded; measuring about 12 ½” x 19” when open. The article bears a label which identifies it as “Toppers” Padfolio with Calculator, Item 8982, and as the product of China. It identifies the material as “simulated leather”.
In open configuration the left-hand cover has a slot into which documents may be inserted. In the outer face of the slot a small calculator is embedded. The right-hand cover has a slot into which a memorandum pad has been inserted. Unlike the calculator, which is permanently or semi-permanently attached to its mounting, the memorandum pad may be easily removed by sliding it out of its mounting. The outer faces of the padfolio are flat and smooth; there are no pockets, slots, etc., on the exterior.
The applicable subheading for the padfolio Item 8982 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 duty rate will be 0.8 percent ad valorem.
Articles classifiable under subheading 4820.10.2020, HTS, which are products of Sri Lanka may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division