CLA-2-48:OT:RR: NC:4:434
Melissa Oberle
Blue Sky The Color of Imagination, LLC.
410 Exchange, Suite 250
Irvine, CA 92602
RE: The tariff classification of an organizer from Vietnam
Dear Ms. Oberle:
In your letter, dated January 22, 2024, you requested a tariff classification ruling. A detailed description and photos were submitted for our review.
The “Pocket Organizer” is an organizer with front and back covers made of grayboard covered with decorative paper. A metal clip is affixed to the front cover to hold papers and serve as a writing surface. Permanently wire-bound inside are six double-sided polypropylene pockets for storing papers. An 8.5” x 11” notepad of lined paper (50 sheets) is slipped into an inside pocket for easy note taking.
CBP has consistently determined that the main function of such organizers and padfolios is to provide a convenient and organized way to take notes in a variety of locations and circumstances, with the central item for note-taking being the memo pad. See rulings HQ 962030, dated May 13, 1999; HQ 965423, dated July 16, 2002; HQ H252610, dated September 7, 2017, and N302734, dated March 6, 2019.
Therefore, the applicable subheading for the pocket organizer will be 4820.10.2020, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division