CLA-2-48:OT:RR:NC:N2:234
Mr. James C. Aberdi
A. J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The tariff classification of a plastic case of sticky notes with calendar and pen from China.
Dear Aberdi:
In your letter received February 21, 2008, on behalf of Hit Promotional Products, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The sample submitted is designated as item #1367. It is described in your brochure on page 273 as a square leather look case of sticky notes with calendar and pen. The sample submitted is a black plastic fitted case that is covered in a polyvinyl that is stitched to both the lid and bottom of the case. Inside the case are two sets of yellow sticky notes that measure approximately 2 7/8 inches square, five sets of sticky tabs in various colors that measure approximately 1 7/8 inches by ½ inch and a ball point pen that is approximately four inches in length that telescopes to approximately five inches. The sticky notes and tabs are self-adhesive paper that a note can be written on the front of the paper and when a sheet is peeled off the pad it can be affixed to any chosen surface by the pressure-sensitive adhesive coating on the upper portion of the back side. The case also has a 2008/2009 calendar in the lid held in a clear vinyl pocket. Each item is placed in its own slot. Item #1367 is put up for retail sale and for tariff purposes will be treated as a set with the sticky notes (memo pads) imparting the essential character.
The applicable subheading for the square plastic case of sticky notes with calendar and a pen 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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division