CLA-2-48:OT:RR:NC:2:234
Ms. Melanie Geier
Office Max
263 Shuman Boulevard
Naperville, IL 60563
RE: The tariff classification of a clipboard and padfolios from China
Dear Ms. Geier:
In your letter dated August 18, 2011, you requested a tariff classification ruling.
The ruling was requested on one clipboard and two magnetic padfolio clipboards.
Item 1 is a clipboard constructed of a rigid, paperboard core covered with a polyurethane coated fabric exterior. The back side of the clipboard is lined with foam padding underneath the exterior cover. The clipboard has a metal clip mechanism which is mounted at the top of the board and a 2¼” pocket incorporated along the width of the bottom to hold documents in place. There is a loop stitched onto the right hand side of the clipboard to hold a writing instrument. The clipboard measures approximately 9” (w) x 12½” (l).
Item 2 is a magnetic padfolio clipboard constructed of a rigid, paperboard core covered with a polyurethane coated paper exterior. The padfolio clipboard has front and back covers which incorporate a magnetic closure. There is a metal clip mechanism which is mounted at the top of the back cover and exposed through an opening on the front cover. It measures approximately 9” (w) x 12¾” (l). The padfolio clipboard displays a pen loop attached to the center when the covers are opened. You state in your letter that the padfolio clipboard will be imported without paper.
Item 3 is a magnetic padfolio clipboard constructed of a rigid, paperboard core covered with a faux leather exterior. The padfolio clipboard has front and back covers which incorporate a magnetic closure. There is a metal clip mechanism which is mounted at the top of the back cover and exposed through an opening in the front cover. It measures approximately 9” (w) x 12 ¾” (l). The padfolio clipboard displays a pen loop attached to the center of the clipboard when the covers are opened. You state in your letter that the padfolio clipboard will be imported without paper.
The samples you submitted for our review will be returned as you requested.
The applicable subheading for the clipboards will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binders (of paper or paperboard) (other than book covers), folders and file covers, other than looseleaf binders. 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/.
When imported with a lined notebook or notepad, the merchandise in question, a portfolio, may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division