CLA-2-48:OT:RR:NC:2:234
Ms. Denise Young-Sang
Office Depot
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of a “Business Portfolio Pad” from China.
Dear Ms. Young-Sang:
In your letter dated June 22, 2011, you requested a tariff classification ruling.
The ruling was requested on an item designated as a “Business Portfolio Pad” (no item number).
The “Business Portfolio Pad” is a “mock” sample which incorporates a plain, white paperboard folder and a standard letter notepad containing fifty sheets of white paper. The paperboard folder acts as a cover for the notepad which has a stiff paperboard backing that is inserted into an opening at the top of the interior back cover of the folder. The refillable “business portfolio pad” measures approximately 8½ inches by 12 inches and contains a pocket in the interior front cover to hold loose papers. You state in your letter that the “Business Portfolio Pad” will be available in assorted colors and that the sheets of the notepad will be lined. However, only the first ten sheets of the submitted sample are ruled with horizontal lines and printed at the top of the page with the words “SUBJECT” and “DATE” in a designated box while the remaining forty pages in the notepad are blank, white sheets of paper. The pages of the notepad are glued and stapled together onto the paperboard backing and perforated at the top of the notepad for easy removal. The sheets of the notepad measure approximately 8½ inches by 11 inches.
General Rule of Interpretation (GRI) 3 (b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The article is a composite good made up of two different components, the paperboard folder and a standard letter notepad. The essential character is imparted by the notepad which is designed to jot down important notes and reminders related to particular dates and projects.
The submitted sample will be returned to you as requested.
The applicable subheading for the “Business Portfolio Pad” will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads and similar articles. 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/.
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). 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