CLA-2-48:S:N8:234 894315
Mr. Thomas J. Rogawski
Macy Product Development
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a paper note pad in a vinyl case, from Hong Kong.
Dear Mr. Rogawski:
In your letter dated January 27, 1994, you requested a tariff classification ruling.
A sample was submitted and is being returned as requested. It is a 3 1/2" x 3 1/2" folding vinyl case which contains a replaceable 3" x 3" note pad. The pad consists of 100 sheets of blank, "self-stick, removable" paper. The case, which has a snap closure, can be carried in a pocket or handbag.
The applicable subheading for the Style #B770 note pad with vinyl case 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%.
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