CLA-2-48:OT:RR:NC:N2:234
Ms. Sarah Albertini-Bond
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23462
RE: The tariff classification of a document holder with a notepad from China
Dear Ms. Albertini-Bond:
In your letter dated May 12, 2010 you requested a tariff classification ruling. The sample is being returned as requested.
The submitted sample is product SKU number 26596, described as a plastic document case containing a pad of 30 sheets of lined paper. The case itself has a plastic accordion file with tabs, a mesh pocket with a zipper closure, three pockets that can hold cards measuring up to 4 ¼ inches in width and pockets to hold pencils/pens on the inside left of the case and the pad is on the inside right when the case is opened. The case measures approximately 13 ½ inches by 11 ½ inches it is closed. It is approximately 1 ½ inches deep.
The applicable subheading for the plastic document case with notepad will be 4820.10.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Register account books, notebooks . . . and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books letter pads, memorandum pads diaries and similar articles: Diaries, notebooks and address books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other note books with dimensions of 152.4-381 mm (6”-15”) inclusive (small side) X 222.5-381 mm (8.75”-15”), inclusive (large side). 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