CLA-2-48:S:N1:234 877476
Ms. Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, FL 33432
RE: The tariff classification of a memo pad from Taiwan, Hong
Kong or China.
Dear Ms. Magyar:
In your letter dated August 13, 1992, you requested a tariff
classification ruling.
A sample was submitted and will be retained for reference.
It is a 3 x 5 inch memo pad consisting of 60 sheets of blank
lined paper, spiral-bound at the top between two paperboard
covers. The front cover is printed in color with a cartoon scene
accompanied by the title "Disney's Beauty and the Beast." The
back cover is printed with a bar code, your company's name, logo
and address, and the country of origin.
The applicable subheading for the 3 x 5 inch memo pad (item
no. 5253) will be 4820.10.2020, Harmonized Tariff Schedule of the
United States (HTS), which provides for memorandum pads, letter
pads and similar articles, of paper or paperboard. The rate of
duty will be 4%.
We note that the front cover of the memo pad bears the
legend, "Copyright Disney." We presume you are aware that such
material is not to be imported in violation of copyright laws,
and that unauthorized importations will be subject to seizure
and/or penalty action.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport